<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=us-ascii">
<meta name="Generator" content="Microsoft Word 12 (filtered medium)">
<style><!--
/* Font Definitions */
@font-face
{font-family:"Cambria Math";
panose-1:2 4 5 3 5 4 6 3 2 4;}
@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;}
p
{mso-style-priority:99;
mso-margin-top-alt:auto;
margin-right:0in;
mso-margin-bottom-alt:auto;
margin-left:0in;
font-size:12.0pt;
font-family:"Times New Roman","serif";}
p.MsoAcetate, li.MsoAcetate, div.MsoAcetate
{mso-style-priority:99;
mso-style-link:"Balloon Text Char";
margin:0in;
margin-bottom:.0001pt;
font-size:8.0pt;
font-family:"Tahoma","sans-serif";}
p.MsoNoSpacing, li.MsoNoSpacing, div.MsoNoSpacing
{mso-style-priority:1;
mso-margin-top-alt:auto;
margin-right:0in;
mso-margin-bottom-alt:auto;
margin-left:0in;
font-size:12.0pt;
font-family:"Times New Roman","serif";}
p.MsoListParagraph, li.MsoListParagraph, div.MsoListParagraph
{mso-style-priority:34;
margin-top:0in;
margin-right:0in;
margin-bottom:0in;
margin-left:.5in;
margin-bottom:.0001pt;
font-size:12.0pt;
font-family:"Times New Roman","serif";}
span.BalloonTextChar
{mso-style-name:"Balloon Text Char";
mso-style-priority:99;
mso-style-link:"Balloon Text";
font-family:"Tahoma","sans-serif";}
span.EmailStyle22
{mso-style-type:personal;
font-family:"Calibri","sans-serif";
color:#1F497D;}
span.EmailStyle23
{mso-style-type:personal;
font-family:"Arial","sans-serif";
color:windowtext;}
span.EmailStyle24
{mso-style-type:personal;
font-family:"Calibri","sans-serif";
color:#1F497D;}
span.EmailStyle25
{mso-style-type:personal;
font-family:"Calibri","sans-serif";
color:blue;}
span.EmailStyle26
{mso-style-type:personal;
font-family:"Calibri","sans-serif";
color:blue;}
span.EmailStyle27
{mso-style-type:personal;
font-family:"Calibri","sans-serif";
color:#1F497D;}
span.EmailStyle28
{mso-style-type:personal-reply;
font-family:"Calibri","sans-serif";
color:blue;}
.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:blue">Great. Thanks, Eric.<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:11.0pt;font-family:"Calibri","sans-serif";color:blue">That has been mine and the client’s analysis; good to have some other confirmation of our thinking.
<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:11.0pt;font-family:"Calibri","sans-serif";color:blue"><o:p> </o:p></span></p>
<p class="MsoNormal"><span style="font-size:11.0pt;font-family:"Calibri","sans-serif";color:blue">We have been particularly concerned about your 1<sup>st</sup> paragraph. [</span><span style="font-size:11.0pt;font-family:"Calibri","sans-serif";color:#1F497D">when
were those debts incurred, before or after dad's death? Who were they incurred by? Why was the debt considered "forgiven"?]
</span><span style="font-size:11.0pt;font-family:"Calibri","sans-serif";color:blue">We have asked and gone unanswered of course by removed AIF. Given our facts, it is hugely unlikely that dad ever used the credit cards or was probably not even aware of them.
Other issue is that no probate for dad, so Gdn for mom has not been able to get data about dad’s assets and debts. We could start a probate now (more than 2 years since dad died), but with what $ is at issue, we just can’t be throwing good money after bad.
So it has been an uphill battle </span><span style="font-size:11.0pt;font-family:"Calibri","sans-serif";color:#1F497D">digging into the background details of the actual debt.<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:blue">We will see where it shakes out. Another thing to add to the court petition seeking further liability on removed AIF. The data and accounting on dad’s assets
and debts since 1/1/2011 was already in the May 2015 court order against removed AIF. Of course we are not getting the documentation or much of anything from her. And, again, trying to get contempt or sanctions will be throwing good money after bad most
likely. <o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:11.0pt;font-family:"Calibri","sans-serif";color:blue"><o:p> </o:p></span></p>
<p class="MsoNormal"><span style="font-size:11.0pt;font-family:"Calibri","sans-serif";color:blue">Thanks for the reply!<o:p></o:p></span></p>
<div>
<div>
<p class="MsoNormal"><span style="font-size:11.0pt;font-family:"Calibri","sans-serif";color:blue">Alexis<o:p></o:p></span></p>
<p class="MsoNormal"><b><span style="font-size:11.0pt;color:#1A1AEE">____________________________<o:p></o:p></span></b></p>
<p class="MsoNormal"><b><span style="font-size:11.0pt;color:#1A1AEE">Alexis R. Singletary<o:p></o:p></span></b></p>
<p class="MsoNormal"><span style="font-size:11.0pt;color:#1A1AEE">Attorney at Law<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:11.0pt;color:#1A1AEE">Singletary Law Office, PLLC<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:10.0pt;color:#1A1AEE">253.833.8855<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:10.0pt;color:#1A1AEE"><a href="http://www.singletarylawoffice.com/">www.SingletaryLawOffice.com</a><o:p></o:p></span></p>
<p class="MsoNormal"><i><span style="font-size:10.0pt;font-family:"Calibri","sans-serif";color:#1A1AEE"><o:p> </o:p></span></i></p>
<p class="MsoNormal"><i><span style="font-size:10.0pt;font-family:"Calibri","sans-serif";color:blue">This message is from an attorney, so it’s confidential and
</span></i><i><span style="font-size:10.0pt;font-family:"Calibri","sans-serif";color:blue">may be protected by attorney-client privilege and/or the work-product doctrine. </span></i><i><span style="font-size:10.0pt;font-family:"Calibri","sans-serif";color:blue">If
you are not the intended recipient, it’s too late to stop reading this message, but you may not use it for any improper purpose. Huge Disclaimer available upon request.<o:p></o:p></span></i></p>
<p class="MsoNormal"><i><span style="font-size:10.0pt;font-family:"Calibri","sans-serif";color:blue"><o:p> </o:p></span></i></p>
<p class="MsoNormal"><i><u><span style="font-size:10.0pt;font-family:"Calibri","sans-serif";color:blue">CLIENT ADVISORY</span></u></i><i><span style="font-size:10.0pt;font-family:"Calibri","sans-serif";color:blue">: A spam filter is in use in our IT system.
If you have not received a Reply to an e-mail message within seventy-two hours, please call or leave a voice mail message with the receptionist at 253.833.8855.</span></i><i><span style="font-size:9.0pt;font-family:"Calibri","sans-serif";color:blue"><o:p></o:p></span></i></p>
</div>
</div>
<p class="MsoNormal"><span style="font-size:11.0pt;font-family:"Calibri","sans-serif";color:blue"><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> Wednesday, October 14, 2015 2:04 PM<br>
<b>To:</b> WSBA Probate & Trust Listserv<br>
<b>Subject:</b> Re: [WSBAPT] Decedent Forgiveness of Debt<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">Law school exam for sure. I think there are too many moving parts for an easy answer. Regarding the forgiven credit card debt – when were those debts incurred,
before or after dad's death? Who were they incurred by? Why was the debt considered "forgiven"? All of that will interact with creditor claim rules if dad was actually involved.<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">If Dad opened the credit card accounts and daughter fraudulently used them after his death, then that is a defense by the estate from having to pay, which implicates
a defense against any argument about "forgiven" debt.<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">If the credit card debt was actually from prior to death and was incurred by the dad, then it is presumed to be community debt, and so its forgiveness (if legitimately
forgiven) might arguably be reportable on mom's tax return. <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">However this shakes out, if it is not reportable on mom's return, then it may still end up being reportable on dad's estate income tax return (Form 1041), and
liability might thereby be distributed to dad's heirs.<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">I do not think the date of issuance of the 1099 and dad's SSN provides a sufficient defense by itself. I think the guardian's duty is to determine what must
be reported on mom's return, and that means digging into the background details of the actual debt, sufficient to determine whether or not the "forgiveness" was legitimately so, and if so to what extent it is actually reportable on mom's tax return.
<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">Sincerely,<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">Eric<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">Eric C. Nelsen<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:11.0pt;font-family:"Calibri","sans-serif";color:#1F497D">SAYRE LAW OFFICES, PLLC<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:11.0pt;font-family:"Calibri","sans-serif";color:#1F497D">1320 University St<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:11.0pt;font-family:"Calibri","sans-serif";color:#1F497D">Seattle WA 98101-2837<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:11.0pt;font-family:"Calibri","sans-serif";color:#1F497D">phone 206-625-0092<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:11.0pt;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>
<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"">
<a href="mailto:wsbapt-bounces@lists.wsbarppt.com">wsbapt-bounces@lists.wsbarppt.com</a> [<a href="mailto:wsbapt-bounces@lists.wsbarppt.com">mailto:wsbapt-bounces@lists.wsbarppt.com</a>]
<b>On Behalf Of </b>Alexis Singletary<br>
<b>Sent:</b> Tuesday, October 13, 2015 2:56 PM<br>
<b>To:</b> WSBA Probate & Trust Listserv<br>
<b>Subject:</b> Re: [WSBAPT] Decedent Forgiveness of Debt<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:blue">Hi everyone.
<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:11.0pt;font-family:"Calibri","sans-serif";color:blue">Re-post the below here. No thoughts from the collective? Too much of a law school exam question?<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:11.0pt;font-family:"Calibri","sans-serif";color:blue">Thanks!<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:11.0pt;font-family:"Calibri","sans-serif";color:blue">Alexis<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:11.0pt;font-family:"Calibri","sans-serif";color:blue"><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"">
<a href="mailto:wsbapt-bounces@lists.wsbarppt.com">wsbapt-bounces@lists.wsbarppt.com</a> [<a href="mailto:wsbapt-bounces@lists.wsbarppt.com">mailto:wsbapt-bounces@lists.wsbarppt.com</a>]
<b>On Behalf Of </b>Alexis Singletary<br>
<b>Sent:</b> Wednesday, October 07, 2015 12:37 PM<br>
<b>To:</b> WSBA Probate & Trust Listserv<br>
<b>Subject:</b> Re: [WSBAPT] Decedent Forgiveness of Debt<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:blue">Dad dies in 4/2013. Since 2011-2012 daughter acting as Atty-in-Fact for Dad and then Mom. 2013 tax return prepared by AIF for deceased dad and for living mom.
<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:11.0pt;font-family:"Calibri","sans-serif";color:blue"><o:p> </o:p></span></p>
<p class="MsoNormal"><span style="font-size:11.0pt;font-family:"Calibri","sans-serif";color:blue">Dad/Mom Community Property Agreement. Daughter starts Notice Agent/Non-Probate Notice to Creditors July 2014 for Dad’s estate. CPA recorded finally 2015.
<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:11.0pt;font-family:"Calibri","sans-serif";color:blue"><o:p> </o:p></span></p>
<p class="MsoNormal"><span style="font-size:11.0pt;font-family:"Calibri","sans-serif";color:blue">After Dad’s passing, Daughter not forthcoming to Brothers on Dad’s estate to mom and Mom’s care and financial status. They successfully have daughter removed
as AIF in 2015. Daughter not providing AIF accounting as required in Court Order; turns over some docs, some bank info, etc, but spotty, sparse info. Gdn/Son getting lots of docs and info on his own as Gdn, from Mom credit reports, etc., including discovering
unknown but cashed out assets, unknown debt, etc. never disclosed by removed AIF. Removed AIF non-responsive (and as is becoming more typical), we are not likely to be able to get any blood from that turnip, but Gdn is compiling the data and spreadsheets
for Daughter/removed AIF liability. Mom’s estate now very modest (less than $200,000 and now more likely appearing that she will be insolvent as more debts are discovered).
<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:11.0pt;font-family:"Calibri","sans-serif";color:blue"><o:p> </o:p></span></p>
<p class="MsoNormal"><b><span style="font-size:11.0pt;font-family:"Calibri","sans-serif";color:blue">Now, Gdn trying to do Mom’s 2014 tax return</span></b><span style="font-size:11.0pt;font-family:"Calibri","sans-serif";color:blue"> because Removed AIF not
do before she was removed. Turns out Removed AIF giving tax preparer documents and data never heard of by Gdn even though requested multiple times by Gdn, including 2014 1099s for Forgiven Credit Card debt of over $30,000.
<b>BUT- 1099s issued under deceased Dad’s name and not issued until more than a year past his death. Not issued in Mom’s SS# or name.</b> No evidence that mom was credit card co-owner (or even a co-signer as she was living in Adult Family Home for the last
few years) and Gdn suspects that removed AIF simply opened CC in Dad’s name and ran them up for her own benefit and then didn’t pay. Requests by Gdn for accounting of credit cards and statements of the CC are ignored by removed AIF. <o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:11.0pt;font-family:"Calibri","sans-serif";color:blue"><o:p> </o:p></span></p>
<p class="MsoNormal"><b><u><span style="font-size:11.0pt;font-family:"Calibri","sans-serif";color:blue">With that background, Question: what is Gdn’s duty here? Tax preparer says that the 1099s must be included on Mom’s 2014 tax return.</span></u></b><span style="font-size:11.0pt;font-family:"Calibri","sans-serif";color:blue">
I say No, 1099s issued to Dad only and for 2014 under his SS# long after he deceased. Not even proper 1099 because credit card company should have made claim against Dad’s Estate. Mom’s return is filing Single because as of 12/31/2014, she was no longer
married. Yes, Comm Ppty Agreement, but 1099s issued a full year after Dad’s death. Of course we can try and go after removed AIF for this potential tax liability, but there is nothing there to get from this removed AIF. Gdn does not even know where is sister
is living right now. PO Box that was prior service/notice address is now closed.<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:11.0pt;font-family:"Calibri","sans-serif";color:blue"><o:p> </o:p></span></p>
<p class="MsoNormal"><span style="font-size:11.0pt;font-family:"Calibri","sans-serif";color:blue">I welcome all thoughts and feedback!<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:11.0pt;font-family:"Calibri","sans-serif";color:blue">Thank you!<o:p></o:p></span></p>
<div>
<div>
<p class="MsoNormal"><span style="font-size:11.0pt;font-family:"Calibri","sans-serif";color:blue">Alexis<o:p></o:p></span></p>
<p class="MsoNormal"><b><span style="font-size:11.0pt;color:#1A1AEE">____________________________<o:p></o:p></span></b></p>
<p class="MsoNormal"><b><span style="font-size:11.0pt;color:#1A1AEE">Alexis R. Singletary<o:p></o:p></span></b></p>
<p class="MsoNormal"><span style="font-size:11.0pt;color:#1A1AEE">Attorney at Law<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:11.0pt;color:#1A1AEE">Singletary Law Office, PLLC<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:10.0pt;color:#1A1AEE">253.833.8855<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:10.0pt;color:#1A1AEE"><a href="http://www.singletarylawoffice.com/">www.SingletaryLawOffice.com</a><o:p></o:p></span></p>
<p class="MsoNormal"><i><span style="font-size:10.0pt;font-family:"Calibri","sans-serif";color:#1A1AEE"><o:p> </o:p></span></i></p>
<p class="MsoNormal"><i><span style="font-size:10.0pt;font-family:"Calibri","sans-serif";color:blue">This message is from an attorney, so it’s confidential and may be protected by attorney-client privilege and/or the work-product doctrine. If you are not the
intended recipient, it’s too late to stop reading this message, but you may not use it for any improper purpose. Huge Disclaimer available upon request.<o:p></o:p></span></i></p>
<p class="MsoNormal"><i><span style="font-size:10.0pt;font-family:"Calibri","sans-serif";color:blue"><o:p> </o:p></span></i></p>
<p class="MsoNormal"><i><u><span style="font-size:10.0pt;font-family:"Calibri","sans-serif";color:blue">CLIENT ADVISORY</span></u></i><i><span style="font-size:10.0pt;font-family:"Calibri","sans-serif";color:blue">: A spam filter is in use in our IT system.
If you have not received a Reply to an e-mail message within seventy-two hours, please call or leave a voice mail message with the receptionist at 253.833.8855.</span></i>
<o:p></o:p></p>
</div>
</div>
</div>
</body>
</html>