[WSBAPT] property transfer/IRS lien

[John White]

I’d be happy to spend a few minutes with you on this.


  1.  The P.R. can be personally liable for unpaid taxes to the extent he transfers property without seeing to the taxes (31 USC 3713).
  2.  Absent unusual circumstances, it is difficult to prevent the filing of a lien.  Most lien filing is automated as the taxes move through the collection process.  Installment payment of the taxes, except for very, very short—term plans mandates a lien filing to protect the government’s interest.
  3.  If the estate has insufficient cash to satisfy the lien, the beneficiary may be able to come up with the cash from sale of his home.

[cid:image001.jpg at 01D399AF.465F65E0]

John J. White, Jr.
425.822.9281 Ext. 7321
Click Here<https://livengoodlaw.sharefile.com/r-rbdbeaca5f5649da8> to send me secure email and/or files

The contents of this message and any attachments may contain confidential information and be protected by the attorney-client privilege, work product doctrine or other applicable protection.  If you are not the intended recipient or have received this message in error, please notify the sender and promptly delete the message.  Thank you for your assistance.
Tax Advice Notice: If this communication or any attachment contains any tax advice, the advice is not intended to be used, and cannot be used, for the purpose of avoiding federal tax penalties. A taxpayer may rely on professional advice to avoid federal tax penalties only if the advice is reflected in a comprehensive tax opinion that conforms to stringent requirements. Please contact us if you would like to discuss our preparation of an opinion that conforms to IRS rules on tax opinions.


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>

Please note, as with most email providers, Mac does not encrypt email messages. Accordingly, the confidentiality of messages sent to this address cannot be assured. This e-mail is intended for viewing only by the individual or entity to whom its content is addressed, and it may contain confidential or privileged information. If you received this email in error, please honor the privacy of the intended recipient: reply to the sender regarding the error and delete the message.
-------------- next part --------------
An HTML attachment was scrubbed...
URL: <http://mailman.fsr.com/pipermail/wsbapt/attachments/20180130/6f2c00fc/attachment.html>
-------------- next part --------------
A non-text attachment was scrubbed...
Name: image001.jpg
Type: image/jpeg
Size: 2986 bytes
Desc: image001.jpg
URL: <http://mailman.fsr.com/pipermail/wsbapt/attachments/20180130/6f2c00fc/image001.jpg>