<html><head><meta http-equiv="content-type" content="text/html; charset=utf-8"></head><body dir="auto"><div>Sharon:</div><div><br></div><div>The IRS can reach IRA accounts while we are alive, so they can after death as well. As a matter of policy they only pursue collection when Alice in "flagrant" cases. I do not think that policy applies to decedents' accounts.</div><div><br></div><div>The levy comes ahead of everything but admin expenses and expenses of last illness. </div><div><br></div><div><a href="https://www.irs.gov/irm/part5/irm_05-005-001.html">https://www.irs.gov/irm/part5/irm_05-005-001.html</a></div><div><br></div><div><a href="https://www.irs.gov/irm/part5/irm_05-011-006.html">https://www.irs.gov/irm/part5/irm_05-011-006.html</a></div><div><br></div><div>John Sullivan<br><br><div>Sent from my iPhone</div></div><div><br>On May 26, 2016, at 12:54 PM, Sharon Rutberg <<a href="mailto:email@sharonrutberglaw.com">email@sharonrutberglaw.com</a>> wrote:<br><br></div><blockquote type="cite"><div><meta http-equiv="Content-Type" content="text/html; charset=us-ascii"><meta name="Generator" content="Microsoft Word 14 (filtered medium)"><style><!--
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</o:shapelayout></xml><![endif]--><div class="WordSection1"><p class="MsoNormal">Listmates –<o:p></o:p></p><p class="MsoNormal"><o:p> </o:p></p><p class="MsoNormal">Decedent owed the IRS for unpaid taxes. Left few assets. Ex-wife was the beneficiary of his employee pension/annuity and is now receiving the monthly payments. Title 11 RCW appears to exclude annuity payments from the definition of nonprobate assets subject to creditor claims. Wondering, however, if under federal law the IRS is likely to make a claim against the payments going to the ex-wife. <o:p></o:p></p><p class="MsoNormal"><o:p> </o:p></p><p class="MsoNormal">Thanks for any help.<o:p></o:p></p><p class="MsoNormal"><o:p> </o:p></p><p class="MsoNormal">Sharon<o:p></o:p></p><p class="MsoNormal"><o:p> </o:p></p><p class="MsoNormal"><span style="font-size:9.0pt;font-family:"Verdana","sans-serif";color:black">Law Office of Sharon C. Rutberg, PS<o:p></o:p></span></p><p class="MsoNormal"><span style="font-size:9.0pt;font-family:"Verdana","sans-serif";color:black">1734 NW Market St.<o:p></o:p></span></p><p class="MsoNormal"><span style="font-size:9.0pt;font-family:"Verdana","sans-serif";color:black">Seattle, WA 98107<o:p></o:p></span></p><p class="MsoNormal"><span style="font-size:9.0pt;font-family:"Verdana","sans-serif";color:black">Website: <a href="http://www.sharonrutberglaw.com/">www.sharonrutberglaw.com</a> <o:p></o:p></span></p><p class="MsoNormal"><span style="font-size:9.0pt;font-family:"Verdana","sans-serif";color:black">206-409-2604<o:p></o:p></span></p><p class="MsoNormal"><span style="font-size:9.0pt;font-family:"Verdana","sans-serif";color:black"><a href="mailto:email@sharonrutberglaw.com">email@sharonrutberglaw.com</a><o:p></o:p></span></p><p class="MsoNormal"><span style="font-size:9.0pt;font-family:"Verdana","sans-serif";color:black">Washington State Bar #47055<br>D.C. Bar #420576<br><br>NOTICES<br>The contents of this message and any attachments may be protected by the attorney-client privilege, work product doctrine, and/or other applicable protections. If you are not the intended recipient or have received this message in error, please notify the sender and promptly delete the message. Thank you for your assistance.<o:p></o:p></span></p><p class="MsoNormal"><span style="font-size:9.0pt;font-family:"Verdana","sans-serif";color:black"><o:p> </o:p></span></p><p class="MsoNormal" style="margin-bottom:16.2pt;background:white"><span style="font-size:9.0pt;font-family:"Verdana","sans-serif"">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:9.0pt;font-family:"Verdana","sans-serif""><o:p></o:p></span></p><p class="MsoNormal"><o:p> </o:p></p></div></div></blockquote><blockquote type="cite"><div><span>_______________________________________________</span><br><span>WSBAPT mailing list</span><br><span><a href="mailto:WSBAPT@lists.wsbarppt.com">WSBAPT@lists.wsbarppt.com</a></span><br><span><a href="http://mailman.fsr.com/mailman/listinfo/wsbapt">http://mailman.fsr.com/mailman/listinfo/wsbapt</a></span></div></blockquote></body></html>