[WSBAPT] Decedent's Taxes & IRS Tax Liens

[Martin Silver]

I just saw this string and agree that if GF wants the house she should settle with IRS.  If the returns were filed late in addition obviously to being paid late PR might seek a waiver of all or some penalties for reasonable cause if the death/last illness (etc.) can plausibly be seen as a contributing factor.  IRS doesn’t routinely file liens on very small amounts, cannot remember the cut off, but it may be 5K or so and this may be a little over.  Moreover, if GF is PR she probably steps into decedent’s shoes even for an unfiled lien, so it is a losing proposition all around.  Go for waiver of penalties, of course before you pay it, possibly even sending a check in for  net taxes and asking for  waiver.  You may need transcripts of account, or at least a phone call to IRS to get actual tax balances.  

From: Setareh Mahmoodi 
Sent: Monday, May 15, 2017 12:08 AM
To: WSBA Probate & Trust Listserv 
Subject: Re: [WSBAPT] Decedent's Taxes & IRS Tax Liens

I would advise against the transfer. It's a claim the GF is fully aware of. I would suggest having the accountant review the returns or if filed by the IRS due to the decedent's failure to file, to file corrected returns and then deal with the IRS to see if they are willing to settle or do a payment plan.  

Setareh 

On Fri, May 12, 2017 at 12:34 PM, Paul Neumiller <pneumiller at hotmail.com> wrote:

  I have been assisting Girlfriend (GF) probate Decedent’s estate (long cash-depleted illness).  Will says everything goes to GF.  There is little to no money but a residence with some equity.  GF has successfully dealt with all creditors and has filed Decedent’s tax returns.  We were able ready to close probate but GF just received a Notice of Intent to Seize Property or Rights to Property from the IRS for about $9k  for the past three years for Decedent’s taxes (news to me).  While I plan to bring in an accountant to advise the GF vis-à-vis the IRS, I am curious, what horrible things, if any, would happen to GF if we used a PR Deed and transferred the residence to GF before the IRS slapped a tax lien against the house?  Is this a fraudulent transfer?  If not, can the IRS force her to sell the house in order to pay Decedent’s back taxes.  We have been able to negotiate with all other creditors to accept pennies on the dollar.  



            


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Best regards, 




Setareh Mahmoodi 

Attorney at Law 

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