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<P class="MsoNormal"><SPAN style="font-family:"Times New Roman","serif";color:black">The Service has quietly announced, by way of a change to a FAQ page on its website
<A href="http://www.irs.gov/Businesses/Small-Businesses-&-Self-Employed/Frequently-Asked-Questions-on-Estate-Taxes">
http://www.irs.gov/Businesses/Small-Businesses-&-Self-Employed/Frequently-Asked-Questions-on-Estate-Taxes</A>, that it will no longer routinely issue closing letters (for returns file after June 1). Instead you have to wait at least 4 months after filing,
then ask for one. Of course in Washington you can’t get a release from DOR without one, so everyone here will likely be asking for one unless DOR changes its procedures. In fact, unless you believe that a request will invite greater IRS scrutiny, it’s hard
to imagine many situations where you wouldn’t ask for one anyway. That, or wait for the 3 years S/L to run before distributing. Beneficiaries are going to love that.<O:P/></SPAN></P>
<P class="MsoNormal"><SPAN style="font-family:"Times New Roman","serif";color:black"><O:P> </O:P></SPAN></P>
<P class="MsoNormal"><B><SPAN style="color:black">________________________________________<O:P/></SPAN></B></P>
<P class="MsoNormal"><B><SPAN style="color:black">THOMAS M. CULBERTSON </SPAN></B><B><SPAN style="font-size:14.0pt;color:black"> </SPAN></B><SPAN style="font-size:14.0pt;color:black">I
</SPAN><SPAN style="font-size:10.0pt;color:black"> Lukins & Annis, PS<O:P/></SPAN></P>
<P class="MsoNormal"><SPAN style="font-size:10.0pt;color:black">717 W. Sprague Ave, Suite 1600, Spokane, WA 99201<O:P/></SPAN></P>
<P class="MsoNormal"><SPAN style="font-size:10.0pt;color:black">(509) 455-9555</SPAN><SPAN style="color:black">
</SPAN><SPAN style="font-size:12.0pt;color:black"> I </SPAN><SPAN style="font-size:10.0pt;color:black"> fax (509) 363-2500</SPAN><SPAN style="font-size:12.0pt;color:black"> I
</SPAN><SPAN style="font-size:10.0pt;color:black"> </SPAN><SPAN style="color:black"><A href="mailto:tculbertson@lukins.com"><SPAN style="font-size:10.0pt">tculbertson@lukins.com</SPAN></A></SPAN><SPAN style="font-size:10.0pt;color:black">
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