[WSBAPT] IRS creditor claim filed but not served

Fri Feb 4 10:18:34 PST 2022

Assuming this a tax owed by the decedent there is no question.  You have to
deal with it.  If it is a small amount, etc., perhaps IRS will miss it
because they are so busy.  But you cannot tell a PR don’t worry.  

From: wsbapt-bounces at lists.wsbarppt.com On Behalf Of Bruce Moen
Sent: Friday, February 4, 2022 9:39 AM
To: WSBA Probate & Trust Listserv <wsbapt at lists.wsbarppt.com>
Subject: Re: [WSBAPT] IRS creditor claim filed but not served

I believe that the authority is somewhere in Title 26 USC 6321 et seq: that
the IRS has a lien for unpaid 1040 income taxes that arises prior to the
death of the taxpayer.  The lien is automatic and need not be written or
filed.  Since this invisible lien is prior to death and preempted by federal
law, Title 11 is trumped.  Worse, the PR can have  personal liability if the
PR overlooks the liability.

The same is not true of other federal taxes that arise after death which can
be subordinated in an insolvent estate if all procedures are followed. 

  Bruce Moen

From: wsbapt-bounces at lists.wsbarppt.com
<mailto:wsbapt-bounces at lists.wsbarppt.com>
<wsbapt-bounces at lists.wsbarppt.com
<mailto:wsbapt-bounces at lists.wsbarppt.com> > On Behalf Of Diane J. Kiepe
Sent: Friday, February 4, 2022 7:50 AM
To: WSBA Probate & Trust Listserv <wsbapt at lists.wsbarppt.com
<mailto:wsbapt at lists.wsbarppt.com> >
Subject: Re: [WSBAPT] IRS creditor claim filed but not served

Dalynne,

I’m not 100% sure, after all, I am only ½ cup of coffee in on a Friday, but
I feel like if it is for taxes the decedent owed the Creditor’s statute is
trumped by the Federal IRS filing/payment requirements.  One of the PR’s
duties is to deal with the decedent’s IRS filings/refunds/payments before
closing an estate.  This is just something in my distant memory but if I
find something more concrete, I’ll send it on.

Best,

Diane J. Kiepe

Diane J. Kiepe

Douglas Eden

717 W. Sprague Ave.

Suite 1500

Spokane, WA  99201

djkiepe at depdslaw.com <mailto:djkiepe at depdslaw.com> 

509-455-5300

From: wsbapt-bounces at lists.wsbarppt.com
<mailto:wsbapt-bounces at lists.wsbarppt.com>
<wsbapt-bounces at lists.wsbarppt.com
<mailto:wsbapt-bounces at lists.wsbarppt.com> > On Behalf Of Dalynne Singleton
Sent: Thursday, February 3, 2022 4:55 PM
To: 'WSBA Probate & Trust Listserv' <wsbapt at lists.wsbarppt.com
<mailto:wsbapt at lists.wsbarppt.com> >
Subject: [WSBAPT] IRS creditor claim filed but not served

I want to reject a creditor claim filed by the IRS.

It was filed almost a year ago and never served on me as attorney for
Administrator or the Administrator.

I sent the actual Notice to Creditors and letter to the IRS and never
received any response.  I did not publish.

Am I allowed to reject this creditor claim as barred?

Dalynne Singleton

Gourley Law Group

Snohomish Escrow

The Exchange Connection

1002 10th Street / PO Box 1091

Snohomish, WA 98291

360.568.5065

360.568.1717  fax

dalynne at glgmail.com <mailto:dalynne at glgmail.com> 

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