[WSBAPT] Washington Powers of Attorney and the Oregon Department of Revenue

[Joshua McKarcher]

This can work both ways. If Oregon's legislature passed a statute 100 years ago or something that said something like "The State and its agencies shall not be required to recognize the actions of an attorney in fact appointed by a document other than on a form approved by the Governor," then there may have to a federal law or some other superseding law that requires a state to "recognize the actions of an attorney in fact appointed by a document" valid under the state law of the state in which it was executed (or some such thing).

I remember the first time I found out Social Security couldn't care one iota about a financial/asset power of attorney. "We don't recognize those." I thought I'd left the country or planet momentarily. I had thought to myself, "Why wouldn't you WANT to? Wouldn't it save you a lot of misery and process?"

BUT for the record, I will be surprised if Oregon's DOR really does have such a rule, because it would presumably stall in its tracks any collection or settlement efforts with any incapacitated taxpayer who does not have a court-appointed conservator acceptable to Oregon. But maybe they'd answer my imagined questions above the same way SSA has for a very long time apparently, to my great consternation.

Best, Josh

From: wsbapt-bounces at lists.wsbarppt.com <wsbapt-bounces at lists.wsbarppt.com> On Behalf Of Michele Moore
Sent: Thursday, September 4, 2025 1:18 PM
To: WSBA Probate & Trust Listserv <wsbapt at lists.wsbarppt.com>
Subject: Re: [WSBAPT] Washington Powers of Attorney and the Oregon Department of Revenue

Hi, Nick!  I just love it when someone talks about the U.S. Constitution.  I have had attorneys balk at my referring to the Constitution in court, "I don't know what the Constitution has to do with this," etc.  Hope you're doing well.

Very truly yours,

Michele Moore
Attorney

[cid:image001.png at 01DC1DA2.F672AC10]
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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 Nick Pleasants
Sent: Thursday, September 4, 2025 12:30 PM
To: WSBA Probate & Trust Listserv <wsbapt at lists.wsbarppt.com<mailto:wsbapt at lists.wsbarppt.com>>
Subject: Re: [WSBAPT] Washington Powers of Attorney and the Oregon Department of Revenue

No. I would refer them to the Full Faith and Credit clause, Article IV, Section I of the US Constitution.
Best,
Nick
Nicholas Pleasants | Shareholder
[OseranHahnAttyatLaw 8]
11225 SE 6th Street | Suite 100 | Bellevue, WA 98004
Main: (425) 455-3900 | Fax: (425) 455-9201 | E-mail: npleasants at ohswlaw.com<mailto:npleasants at ohswlaw.com>
CONFIDENTIALITY NOTE: This e-mail message contains information belonging to the law firm of Oseran Hahn, P.S., which may be privileged, confidential and/or protected from disclosure. The information is intended only for the use of the individual or entity named above. If you think that you have received this message in error, please e-mail the sender. If you are not the intended recipient, any dissemination, distribution or copying is strictly prohibited.
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 Laura Latta
Sent: Thursday, September 4, 2025 11:11 AM
To: WSBA Probate & Trust Listserv <wsbapt at lists.wsbarppt.com<mailto:wsbapt at lists.wsbarppt.com>>
Subject: [WSBAPT] Washington Powers of Attorney and the Oregon Department of Revenue

Hello Listmates,
Has anyone encountered the Oregon Department of Revenue rejecting a Washington state power of attorney and refusing to assist the agent appointed therein solely on the basis of the POA being executed in WA? If so, are you aware of any valid legal basis for such a rejection? Your insights would be greatly appreciated.
Warmly,
Laura

Laura Latta
Law Office of Laura Latta PLLC
she/her

Phone (206) 841-2344
www.LauraLatta.com<https://linkprotect.cudasvc.com/url?a=http%3a%2f%2fwww.LauraLatta.com&c=E,1,j16JIaHWmlWSlhE4GpGoQ0cLKnK_EgyIJxZXjDgqmVAU__ZdNwOxyhrweqlq4Mg-ESjoHVF9PrmeTiCTERiDd7ZbiNgjRPk7N99B-EgXqsUrJQ,,&typo=1>

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