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<DIV>Could be right but be careful because the underlying debts<U> might</U>
still be collectible due to tolling of the statute of limitations. If so,
IRS can refile (and even if they don’t there could still be a secret lien issue
which they heirs could not defeat because of lack of consideration) and all they
lost is there priority for the period after lapse of lien and before
refiling. If IRS ever figured it out that is. And of course if the
debt is still live then the executor is personally liable, and since you are
looking (I assume) at the county liens, one may have been filed with DOL, and if
that has not expired, then personal property is still liened. </DIV>
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<DIV style="BACKGROUND: #f5f5f5">
<DIV style="font-color: black"><B>From:</B> <A title=tjw@w3net.net
href="mailto:tjw@w3net.net">Tom J. Westbrook</A> </DIV>
<DIV><B>Sent:</B> Tuesday, January 05, 2016 11:55 AM</DIV>
<DIV><B>To:</B> <A title=wsbapt@lists.wsbarppt.com
href="mailto:wsbapt@lists.wsbarppt.com">wsbapt@lists.wsbarppt.com</A> </DIV>
<DIV><B>Subject:</B> [WSBAPT] IRS Lien expiration</DIV></DIV></DIV>
<DIV> </DIV></DIV>
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<P class=MsoNormal><SPAN
style='FONT-FAMILY: "Arial","sans-serif"'>Greetings,<o:p></o:p></SPAN></P>
<P class=MsoNormal><SPAN
style='FONT-FAMILY: "Arial","sans-serif"'><o:p></o:p></SPAN> </P>
<P class=MsoNormal><SPAN style='FONT-FAMILY: "Arial","sans-serif"'>Have estate
with real property and 3 IRS tax liens recorded April 2004, April 2005 and April
2006. As I understand the expiration of these liens, the liens recorded in 2004
and 2005 have expired since they have not been otherwise renewed by IRS. Does
anyone have a different position on that?<o:p></o:p></SPAN></P>
<P class=MsoNormal><SPAN
style='FONT-FAMILY: "Arial","sans-serif"'><o:p></o:p></SPAN> </P>
<P class=MsoNormal><SPAN style='FONT-FAMILY: "Arial","sans-serif"'>As to the
2006 lien, do we need to mail probate notice to creditors to IRS as a known
creditor? Isn’t their lien good even without them filing a creditor’s claim?
<o:p></o:p></SPAN></P>
<P class=MsoNormal><SPAN
style='FONT-FAMILY: "Arial","sans-serif"'><o:p></o:p></SPAN> </P>
<P class=MsoNormal><SPAN
style='FONT-FAMILY: "Arial","sans-serif"'>Sincerely,<o:p></o:p></SPAN></P>
<P class=MsoNormal><SPAN
style='FONT-FAMILY: "Arial","sans-serif"'><o:p></o:p></SPAN> </P>
<P class=MsoNormal><SPAN
style='FONT-FAMILY: "Arial","sans-serif"'>Tom<o:p></o:p></SPAN></P>
<P class=MsoNormal><SPAN
style='FONT-FAMILY: "Arial","sans-serif"'><o:p></o:p></SPAN> </P>
<P class=MsoNormal><SPAN style='FONT-FAMILY: "Arial","sans-serif"'>Thomas J.
Westbrook<o:p></o:p></SPAN></P>
<P class=MsoNormal><SPAN style='FONT-FAMILY: "Arial","sans-serif"'>Attorney at
Law<o:p></o:p></SPAN></P>
<P class=MsoNormal><SPAN
style='FONT-FAMILY: "Arial","sans-serif"'><o:p></o:p></SPAN> </P>
<P class=MsoNormal><IMG id=Picture_x0020_3
alt=cid:image001.jpg@01CFC835.0D3988D0
src="cid:97303A0C576A4750A18B0518033C96EE@martinHP" width=136 height=54><SPAN
style='FONT-FAMILY: "Arial","sans-serif"'><o:p></o:p></SPAN></P>
<P class=MsoNormal><SPAN
style='FONT-FAMILY: "Arial","sans-serif"'><o:p></o:p></SPAN></P>
<P class=MsoNormal><SPAN style='FONT-FAMILY: "Arial","sans-serif"'>Rodgers, Kee
& Card, P.S.<o:p></o:p></SPAN></P>
<P class=MsoNormal><SPAN style='FONT-FAMILY: "Arial","sans-serif"'>324 West Bay
Drive NW, Suite 201<o:p></o:p></SPAN></P>
<P class=MsoNormal><SPAN style='FONT-FAMILY: "Arial","sans-serif"'>Olympia,
Washington 98502<o:p></o:p></SPAN></P>
<P class=MsoNormal><SPAN
style='FONT-FAMILY: "Arial","sans-serif"'><o:p></o:p></SPAN> </P>
<P class=MsoNormal><SPAN style='FONT-FAMILY: "Arial","sans-serif"'>Phone:
360-352-8311<o:p></o:p></SPAN></P>
<P class=MsoNormal><SPAN style='FONT-FAMILY: "Arial","sans-serif"'>Facsimile:
360-352-8501<o:p></o:p></SPAN></P>
<P class=MsoNormal><SPAN style='FONT-FAMILY: "Arial","sans-serif"'>Email:
tjw@buddbaylaw.com<o:p></o:p></SPAN></P>
<P class=MsoNormal><SPAN style='FONT-FAMILY: "Arial","sans-serif"'>Skype:
thomas.westbrook<o:p></o:p></SPAN></P>
<P class=MsoNormal><SPAN
style='FONT-FAMILY: "Arial","sans-serif"'>www.buddbaylaw.com<o:p></o:p></SPAN></P>
<P class=MsoNormal><SPAN
style='FONT-FAMILY: "Arial","sans-serif"'><o:p></o:p></SPAN> </P>
<P class=MsoNormal><SPAN style='FONT-FAMILY: "Arial","sans-serif"'>The
information contained in this email and attachment(s) are for the exclusive use
of the addressee(s) and may contain private, privileged and/or confidential
information. If you are not the addressee, you are strictly prohibited
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contents in any way. If you have received this communication in error, please
notify us immediately by telephone at 360-352-8311 or by e-mail to
reception@buddbaylaw.com, and destroy the original message from your electronic
files.<o:p></o:p></SPAN></P>
<P class=MsoNormal><o:p></o:p> </P></DIV>
<P>
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