<html xmlns:v="urn:schemas-microsoft-com:vml" xmlns:o="urn:schemas-microsoft-com:office:office" xmlns:w="urn:schemas-microsoft-com:office:word" xmlns:m="http://schemas.microsoft.com/office/2004/12/omml" xmlns="http://www.w3.org/TR/REC-html40">
<head>
<meta http-equiv="Content-Type" content="text/html; charset=utf-8">
<meta name="Generator" content="Microsoft Word 14 (filtered medium)">
<style><!--
/* Font Definitions */
@font-face
{font-family:Calibri;
panose-1:2 15 5 2 2 2 4 3 2 4;}
@font-face
{font-family:Tahoma;
panose-1:2 11 6 4 3 5 4 4 2 4;}
/* Style Definitions */
p.MsoNormal, li.MsoNormal, div.MsoNormal
{margin:0in;
margin-bottom:.0001pt;
font-size:12.0pt;
font-family:"Times New Roman","serif";}
a:link, span.MsoHyperlink
{mso-style-priority:99;
color:blue;
text-decoration:underline;}
a:visited, span.MsoHyperlinkFollowed
{mso-style-priority:99;
color:purple;
text-decoration:underline;}
span.EmailStyle17
{mso-style-type:personal;
font-family:"Calibri","sans-serif";
color:#1F497D;}
span.EmailStyle18
{mso-style-type:personal-reply;
font-family:"Calibri","sans-serif";
color:#1F497D;}
.MsoChpDefault
{mso-style-type:export-only;
font-size:10.0pt;}
@page WordSection1
{size:8.5in 11.0in;
margin:1.0in 1.0in 1.0in 1.0in;}
div.WordSection1
{page:WordSection1;}
--></style><!--[if gte mso 9]><xml>
<o:shapedefaults v:ext="edit" spidmax="1026" />
</xml><![endif]--><!--[if gte mso 9]><xml>
<o:shapelayout v:ext="edit">
<o:idmap v:ext="edit" data="1" />
</o:shapelayout></xml><![endif]-->
</head>
<body lang="EN-US" link="blue" vlink="purple">
<div class="WordSection1">
<p class="MsoNormal"><span style="font-size:11.0pt;font-family:"Calibri","sans-serif";color:#1F497D">Our clients regularly use Doug Foster (<a href="mailto:Doug@dougfostercpa.com">Doug@dougfostercpa.com</a>) and Alan Williamson (<a href="mailto:alan@alanwilliamsoncpa.com">alan@alanwilliamsoncpa.com</a>)
for the filing of Washington State estate tax returns. Both are reasonably priced.<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:11.0pt;font-family:"Calibri","sans-serif";color:#1F497D"><o:p> </o:p></span></p>
<p class="MsoNormal"><span style="font-size:11.0pt;font-family:"Calibri","sans-serif";color:#1F497D">Diane<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:11.0pt;font-family:"Calibri","sans-serif";color:#1F497D"><o:p> </o:p></span></p>
<p class="MsoNormal"><span style="color:#999999">_____________________________________________________________________________________<br>
Diane L. Wies, Esq.<br>
MULLAVEY, PROUT, GRENLEY & FOE, LLP<br>
2401 N.W. SIXTY-FIFTH<br>
P.O. Box 70567<br>
SEATTLE, WASHINGTON 98127<br>
(206) 789-2511<br>
FAX: (206) 789-4484 <o:p></o:p></span></p>
<p class="MsoNormal" style="text-align:justify"><span style="font-size:8.0pt;font-family:"Arial","sans-serif";color:#999999">NOTICE: This is a private and confidential communication for the sole viewing and use of the intended recipient. This communication
may contain information, protected by the attorney-client privilege or work product doctrine. If you are not the intended recipient of this communication, please immediately notify the sender and delete and destroy all copies of this communication, whether
in paper or electronic form. The unauthorized disclosure, distribution, copying, or use of information contained in this communication may violate State and Federal laws, including but not limited to the Electronic Communications Privacy Act, 18 U.S.C. 2510
et. Seq. and the Washington Privacy Act, chapter 9.37 RCW.<o:p></o:p></span></p>
<p class="MsoNormal" style="text-align:justify"><span style="font-size:8.0pt;font-family:"Arial","sans-serif";color:#999999;text-transform:uppercase">Circular 230 Disclosure</span><span style="font-size:8.0pt;font-family:"Arial","sans-serif";color:#999999">:
We do not provide tax advice. Pursuant to U.S. Treasury Department Regulations, any tax advice referred to or contained in this communication, including attachments, is not intended and may not be used, for the purpose of avoiding federal tax related penalties
or promoting, marketing, or recommending to another party any tax-related matters addressed herein.<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:11.0pt;font-family:"Calibri","sans-serif";color:#1F497D"><o:p> </o:p></span></p>
<p class="MsoNormal"><span style="font-size:11.0pt;font-family:"Calibri","sans-serif";color:#1F497D"><o:p> </o:p></span></p>
<p class="MsoNormal"><span style="font-size:11.0pt;font-family:"Calibri","sans-serif";color:#1F497D"><o:p> </o:p></span></p>
<div>
<div style="border:none;border-top:solid #B5C4DF 1.0pt;padding:3.0pt 0in 0in 0in">
<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>Eric Nelsen<br>
<b>Sent:</b> Thursday, January 15, 2015 7:50 PM<br>
<b>To:</b> WSBA Probate & Trust Listserv<br>
<b>Subject:</b> Re: [WSBAPT] reasonably priced cpa to do Washington estate tax returns<o:p></o:p></span></p>
</div>
</div>
<p class="MsoNormal"><o:p> </o:p></p>
<p class="MsoNormal"><span style="font-size:11.0pt;font-family:"Calibri","sans-serif";color:#1F497D">I usually go to Stephen Zevenbergen at Willett, Zevenbergen & Bennett. I thought he was reasonable last time I did one--it's been a few years.<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:11.0pt;font-family:"Calibri","sans-serif";color:#1F497D"><a href="http://www.wzbcpa.com/">http://www.wzbcpa.com/</a><o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:11.0pt;font-family:"Calibri","sans-serif";color:#1F497D"><o:p> </o:p></span></p>
<p class="MsoNormal"><span style="font-family:"Calibri","sans-serif";color:#1F497D">Sincerely,<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-family:"Calibri","sans-serif";color:#1F497D"><o:p> </o:p></span></p>
<p class="MsoNormal"><span style="font-family:"Calibri","sans-serif";color:#1F497D">Eric<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-family:"Calibri","sans-serif";color:#1F497D"><o:p> </o:p></span></p>
<p class="MsoNormal"><span style="font-family:"Calibri","sans-serif";color:#1F497D">Eric C. Nelsen<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-family:"Calibri","sans-serif";color:#1F497D">SAYRE LAW OFFICES, PLLC<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-family:"Calibri","sans-serif";color:#1F497D">1320 University St<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-family:"Calibri","sans-serif";color:#1F497D">Seattle WA 98101-2837<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-family:"Calibri","sans-serif";color:#1F497D">phone 206-625-0092<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-family:"Calibri","sans-serif";color:#1F497D">fax 206-625-9040<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:11.0pt;font-family:"Calibri","sans-serif";color:#1F497D"><o:p> </o:p></span></p>
<p class="MsoNormal"><span style="font-size:11.0pt;font-family:"Calibri","sans-serif";color:#1F497D"><o:p> </o:p></span></p>
<p class="MsoNormal"><span style="font-size:11.0pt;font-family:"Calibri","sans-serif";color:#1F497D"><o:p> </o:p></span></p>
<div>
<div style="border:none;border-top:solid #B5C4DF 1.0pt;padding:3.0pt 0in 0in 0in">
<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>
</div>
</div>
<p class="MsoNormal"><o:p> </o:p></p>
<div>
<div>
<div>
<p class="MsoNormal"><span style="font-family:"Calibri","sans-serif";color:black">Colleagues:<o:p></o:p></span></p>
</div>
<div>
<p class="MsoNormal"><span style="font-family:"Calibri","sans-serif";color:black"> <o:p></o:p></span></p>
</div>
<div>
<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>
</div>
<div>
<p class="MsoNormal"><span style="font-family:"Calibri","sans-serif";color:black"> <o:p></o:p></span></p>
</div>
<div>
<p class="MsoNormal"><span style="font-family:"Calibri","sans-serif";color:black"> <o:p></o:p></span></p>
</div>
<div>
<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>
</div>
</div>
</div>
</div>
</body>
</html>