[WSBAPT] IRS creditor claim filed but not served

[Martin]

I don't know.  Here is the holding in Summerlin:

 

We hold that the state statute in this instance requiring claims to be filed
within eight months cannot deprive the United States of its right to enforce
its claim; that the United States still has its right of action against the
administrator, even though the probate court is to be regarded as having no
jurisdiction to receive a claim after the expiration of the specified
period.

 

 

 

From: wsbapt-bounces at lists.wsbarppt.com On Behalf Of Philip N. Jones
Sent: Friday, February 4, 2022 3:12 PM
To: WSBA Probate & Trust Listserv <wsbapt at lists.wsbarppt.com>
Subject: Re: [WSBAPT] IRS creditor claim filed but not served

 

I am not an expert in this area, but you might look at U.S. v. Summerlin,
310 US 414 (1940) to help you decide the extent to which the IRS is subject
to the state statutes dealing with claims against estates.  I believe that
that opinion deals specifically with the state time limits.

Phil Jones.  

 

Philip N. Jones

Duffy Kekel LLP

900 S.W. Fifth Ave. Suite 2500

Portland, OR 97204

pjones at duffykekel.com <mailto:pjones at duffykekel.com> 

(503) 226-1371 - office

(503) 853-1482 - cell

(503) 226-3574 - fax

 

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> 

Website:   <http://www.glglawgroup.com/> www.glglawgroup.com

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