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<p class="MsoNormal"><span style="font-size:11.0pt;font-family:"Calibri","sans-serif"">Martin,<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:11.0pt;font-family:"Calibri","sans-serif""><o:p> </o:p></span></p>
<p class="MsoNormal"><span style="font-size:11.0pt;font-family:"Calibri","sans-serif"">Lori Cleaves does a good job and is reasonably priced.<o:p></o:p></span></p>
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<p class="MsoNormal"><a name="Lori_R__Cleaves_CPA"><span style="font-size:11.0pt;font-family:"Calibri","sans-serif""><img width="250" height="150" id="Picture_x0020_1" src="cid:image001.jpg@01D03176.4F11E860" alt="Lori R Cleaves CPA"></span></a><span style="font-size:11.0pt;font-family:"Calibri","sans-serif""><o:p></o:p></span></p>
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<p class="MsoNormal"><span style="font-size:11.0pt;font-family:"Calibri","sans-serif"">Peggy Sue Juergens<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:11.0pt;font-family:"Calibri","sans-serif"">Law Office of Peggy Sue Juergens, PLLC<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:11.0pt;font-family:"Calibri","sans-serif"">7525 SE 24<sup>th</sup> Street Ste 110<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:11.0pt;font-family:"Calibri","sans-serif"">Mercer Island, WA 98040<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:11.0pt;font-family:"Calibri","sans-serif"">Phone: (206) 232-0167<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:11.0pt;font-family:"Calibri","sans-serif""><a href="mailto:peggysue@psjlawoffice.com">peggysue@psjlawoffice.com</a><o:p></o:p></span></p>
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<p class="MsoNormal" style="margin-bottom:16.2pt;background:white"><span style="font-size:8.0pt;font-family:"Calibri","sans-serif";color:#404040">IRS Circular 230 Disclaimer: To ensure compliance with requirements imposed by the IRS, we inform you that to the
extent this communication contains advice relating to a Federal tax issue, it is not intended or written to be used, and it may not be used, for (i) the purpose of avoiding any penalties that may be imposed on you or any other person or entity under the Internal
Revenue Code or (ii) promoting or marketing to another party any transaction or matter addressed herein.</span><span style="font-size:8.0pt;font-family:"Tahoma","sans-serif";color:#2A2A2A"><o:p></o:p></span></p>
<p class="MsoNormal" style="margin-bottom:16.2pt;background:white"><span style="font-size:8.0pt;font-family:"Calibri","sans-serif";color:#404040">The information in this e-mail message is privileged and confidential. It is intended only for the use of the recipient
named above (or the employee or agent responsible to deliver it to the intended recipient). If you received this in error, you are hereby notified that any dissemination, distribution or copying of this communication is strictly prohibited. If you have received
this message in error, please notify us by telephone immediately at (206) 232-0167, and delete the original message. Thank you</span><span style="font-size:8.0pt;font-family:"Tahoma","sans-serif";color:#2A2A2A"><o:p></o:p></span></p>
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<p class="MsoNormal"><b><span style="font-size:10.0pt;font-family:"Tahoma","sans-serif"">From:</span></b><span style="font-size:10.0pt;font-family:"Tahoma","sans-serif""> wsbapt-bounces@lists.wsbarppt.com [mailto:wsbapt-bounces@lists.wsbarppt.com]
<b>On Behalf Of </b>Martin Silver<br>
<b>Sent:</b> Thursday, January 15, 2015 5:54 PM<br>
<b>To:</b> wsbapt@lists.wsbarppt.com<br>
<b>Subject:</b> [WSBAPT] reasonably priced cpa to do Washington estate tax returns<o:p></o:p></span></p>
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<p class="MsoNormal"><span style="font-family:"Calibri","sans-serif";color:black">Colleagues:<o:p></o:p></span></p>
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<p class="MsoNormal"><span style="font-family:"Calibri","sans-serif";color:black"> <o:p></o:p></span></p>
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<p class="MsoNormal"><span style="font-family:"Calibri","sans-serif";color:black"> Got a call from a person who got my name from an accountant wanting me to do an estate tax return for a 2.5M estate, with a surviving spouse and a trust. Will has been probated
and I am told trust was established. I am uninterested in doing a return under these circumstances and I cannot understand why her attorney did not at least refer her to someone who would if the attorney doesn’t want to do it her/himself. I would appreciate
a couple of names for reasonable priced return preparers in this area. BTW the estate is apparently 100% cash and listed securities. Should not be difficult although I did sense a certain tenseness in the client as we talked over the phone. Thanks.<o:p></o:p></span></p>
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<p class="MsoNormal"><span style="font-family:"Calibri","sans-serif";color:black"> <o:p></o:p></span></p>
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<p class="MsoNormal"><span style="font-family:"Calibri","sans-serif";color:black">MARTIN SILVER, LLM TAXATION, NYU<br>
ATTORNEY AT LAW<br>
<br>
1420 - Fifth Avenue, Suite 3000<br>
Seattle, Washington 98101<br>
<br>
Tel: (206) 224-3461<br>
Fax: (206) 224-3459<br>
<br>
Web: <a href="http://silvertaxlaw.com">http://silvertaxlaw.com</a><br>
<br>
CIRCULAR 230 DISCLOSURE: To comply with Treasury Department regulations, we inform you that, unless otherwise expressly indicated, any tax advice contained in this communication (including any attachments) is not intended or written to be used, and cannot be
used, for the purpose of (i) avoiding penalties that may be imposed under the Internal Revenue Code or any other applicable tax law, or (ii) promoting, marketing or recommending to another party any transaction, arrangement, or other matter<br>
<br>
THIS MESSAGE MAY CONTAIN CONFIDENTIAL OR PRIVILEGED INFORMATION. IF YOU ARE NOT THE INTENDED RECIPIENT PLEASE IMMEDIATELY ADVISE THE SENDER BY REPLY EMAIL AND DELETE THE MESSAGE. THANK. YOU.<o:p></o:p></span></p>
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