[WSBAPT] property transfer/IRS lien

[Dalynne Singleton]

You won’t be able to prepare PR deed transferring the home to the son without opening probate and appointing PR/Administrator, probably son, to sign the dee and do transfer.  You should open the probate, appoint the son PR/Administrator, and write to the IRS.  You can contact a title company to find out if there is already a tax lien on the home.

Dalynne Singleton

Gourley Law Group
Snohomish Escrow
The Exchange Connection
1002 10th Street / PO Box 1091
Snohomish, WA 98291

360.568.5065
360.329.4079
360.568.8092  fax
dalynne at glgmail.com<mailto:dalynne at glgmail.com>

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From: wsbapt-bounces at lists.wsbarppt.com [mailto:wsbapt-bounces at lists.wsbarppt.com] On Behalf Of Krista MacLaren
Sent: Monday, January 29, 2018 8:20 PM
To: wsba probate & trust <wsbapt at lists.wsbarppt.com>
Subject: [WSBAPT] property transfer/IRS lien

Hi Listmates,

I represent a PR/sole beneficiary in his mother’s estate.  The mother had cancer over the last several years and got behind on her income taxes.  She owes around $36,000 in taxes, fees and interest.

The son plans to sell his own house and move to her house, so I am thinking about preparing a deed to transfer the house to him.  I am wondering whether, opening the probate will trigger the IRS placing a lien, and/or if we transfer the house to his name quickly enough, we can avoid the IRS placing a lien on the house?  The son of course plans to work out the IRS debt, but he prefers to do it without them ever placing a lien.

Also, he received correspondence from a collection agency with which the IRS apparently contracts.  Does anyone know whether this means the IRS sold the debt or if they just hire third parties to do the collection work?

I appreciate any comments.

Krista

Krista J. MacLaren
Attorney at Law
Northgate Executive Center II
9725 3rd Ave NE, Suite 600
Seattle WA 98115
(206) 523-6116
kjm.inc at me.com<mailto:kjm.inc at me.com>

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