[WSBAPT] property transfer/IRS lien

[Martin Silver]

I have never heard of IRS selling a debt, nor have I had anyone tell me they were contacted by a collection agencies which, again, it is possible IRS may use, but not to my personal  knowledge.  It is also possibly a scam call, though the existence of the debt lowers the % that that is the case.  So, assuming it is a collection agency IRS may, but does not usually collect before a lien is filed, and even if it is not, and even though there is an appeal from a lien filing, I routinely tell people there is usually no defense to a lien filing.  If there is substantial equity in the house the client might most easily decide if there is a basis for requesting a waiver of late payment/filing penalties, as for example if mom was sick and unable to file them timely, or possibly had an annuity and IRS filed a return when she failed to.  Other than waiver of penalties client is most likely looking at paying debt if house has a bunch of equity.

From: Krista MacLaren 
Sent: Monday, January 29, 2018 8:20 PM
To: wsba probate & trust 
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

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