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<DIV style="FONT-SIZE: 12pt; FONT-FAMILY: 'Calibri'; COLOR: #000000">
<DIV>taxpayer him/herself can go online and register as directed and order
transcripts. Alternatively a person holding a 2848 can do so.
taxpayer can also go down to IRS, and order over the counter. I have found
ordering online ok and over the counter usually ends up with mailing
anyway. Be sure taxpayer does not confuse a transcript of account with
w-2, 1099 information on file with IRS, or an abstract of tax returns
filed. Client should also know that even if the lien may have expired
because it has not been refiled the IRS’s ability to collect the tax may not be
dead if there have been tolling circumstances. Unlike state judgments
which are the power to collect itself, the filed federal lien is an encumbrance
with its own expiration and priority rules, but the power to collect is tied to
whether the 10 year collection statute has been subject to tolling events.
For your info, if the tax is still collectible but the lien has expired without
having been refiled within the period stated on the original lien, IRS loses the
lien priority it may have had if it had timely refiled, but it does not lose the
power to collect. </DIV>
<DIV
style='FONT-SIZE: small; TEXT-DECORATION: none; FONT-FAMILY: "Calibri"; FONT-WEIGHT: normal; COLOR: #000000; FONT-STYLE: normal; DISPLAY: inline'>
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<DIV> </DIV>
<DIV style="BACKGROUND: #f5f5f5">
<DIV style="font-color: black"><B>From:</B> <A title=pneumiller@hotmail.com
href="mailto:pneumiller@hotmail.com">Paul Neumiller</A> </DIV>
<DIV><B>Sent:</B> Friday, May 27, 2016 9:29 AM</DIV>
<DIV><B>To:</B> <A title=wsbapt@lists.wsbarppt.com
href="mailto:wsbapt@lists.wsbarppt.com">'WSBA Probate & Trust Listserv'</A>
</DIV>
<DIV><B>Subject:</B> Re: [WSBAPT] Also Probate - IRS claim on annuity
payments?</DIV></DIV></DIV>
<DIV> </DIV></DIV>
<DIV
style='FONT-SIZE: small; TEXT-DECORATION: none; FONT-FAMILY: "Calibri"; FONT-WEIGHT: normal; COLOR: #000000; FONT-STYLE: normal; DISPLAY: inline'>
<DIV class=WordSection1>
<P class=MsoNormal><SPAN style="COLOR: #1f497d">John, I have this situation
(Decedent’s IRS tax lien) so will you please explain your posting and how one
pulls the “taxpayers account transcript.” I also have a situation where a
taxpayer had several tax liens against the taxpayer but some are now just
over 10 years old. The taxpayer wants to know if it is “safe” to go on
title for real property and be free of the tax liens. Your post has direct
impact because it indicates that the start of the 10 year period may not be
obvious. <o:p></o:p></SPAN></P>
<P class=MsoNormal><SPAN style="COLOR: #1f497d"><o:p></o:p></SPAN> </P>
<DIV>
<P class=MsoNormal><A name=Paul_Neumiller><SPAN style="COLOR: #1f497d"><IMG
id=_x0000_i1025 src="cid:DFCBE0105E1845C7BA5B9A7D86989B1F@martinHP" width=375
height=225></SPAN></A><SPAN style="COLOR: white"><o:p></o:p></SPAN></P></DIV>
<P class=MsoNormal><SPAN style="COLOR: #1f497d"><o:p></o:p></SPAN> </P>
<DIV>
<DIV
style="BORDER-TOP: #e1e1e1 1pt solid; BORDER-RIGHT: medium none; BORDER-BOTTOM: medium none; PADDING-BOTTOM: 0in; PADDING-TOP: 3pt; PADDING-LEFT: 0in; BORDER-LEFT: medium none; PADDING-RIGHT: 0in">
<P class=MsoNormal><B>From:</B> wsbapt-bounces@lists.wsbarppt.com
[mailto:wsbapt-bounces@lists.wsbarppt.com] <B>On Behalf Of </B>John J.
Sullivan<BR><B>Sent:</B> Friday, May 27, 2016 8:05 AM<BR><B>To:</B> WSBA Probate
& Trust Listserv <wsbapt@lists.wsbarppt.com><BR><B>Subject:</B> Re:
[WSBAPT] Also Probate - IRS claim on annuity
payments?<o:p></o:p></P></DIV></DIV>
<P class=MsoNormal><o:p></o:p> </P>
<DIV>
<P class=MsoNormal>Yes. You won't know precisely the beginning point or any
tolling periods without pulling the taxpayers account transcript for the
relevant years. <SPAN style="FONT-SIZE: 12pt"><o:p></o:p></SPAN></P></DIV>
<DIV id=AppleMailSignature>
<P class=MsoNormal><o:p></o:p> </P></DIV>
<DIV id=AppleMailSignature>
<P class=MsoNormal>John Sullivan<BR><BR>Sent from my iPad<o:p></o:p></P></DIV>
<DIV>
<P class=MsoNormal style="MARGIN-BOTTOM: 12pt"><BR>On May 27, 2016, at 8:02 AM,
Tom J. Westbrook <<A href="mailto:tjw@w3net.net">tjw@w3net.net</A>>
wrote:<o:p></o:p></P></DIV>
<BLOCKQUOTE style="MARGIN-BOTTOM: 5pt; MARGIN-TOP: 5pt">
<DIV>
<P class=MsoNormal><SPAN
style='FONT-FAMILY: "Arial",sans-serif; COLOR: #44546a'>Also, bear in mind
there is a 10 year collection limit on IRS liens, so if the lien is over 10
years since it was recorded and the taxpayer did not take any action that
would toll the collection period, such as an offer in compromise, then the
lien expires.</SPAN><o:p></o:p></P>
<P class=MsoNormal><SPAN
style='FONT-FAMILY: "Arial",sans-serif; COLOR: #44546a'> </SPAN><o:p></o:p></P>
<P class=MsoNormal><SPAN
style='FONT-FAMILY: "Arial",sans-serif; COLOR: #44546a'><A
href="https://www.irs.gov/irm/part5/irm_05-001-019.html">https://www.irs.gov/irm/part5/irm_05-001-019.html</A>
</SPAN><o:p></o:p></P>
<P class=MsoNormal><SPAN
style='FONT-FAMILY: "Arial",sans-serif; COLOR: #44546a'> </SPAN><o:p></o:p></P>
<P class=MsoNormal><SPAN
style='FONT-FAMILY: "Arial",sans-serif; COLOR: #44546a'>See 5.1.19.1.1
(05-19-2016)</SPAN><o:p></o:p></P>
<P class=MsoNormal><SPAN
style='FONT-FAMILY: "Arial",sans-serif; COLOR: #44546a'>Collection
Statutes</SPAN><o:p></o:p></P>
<P class=MsoNormal><SPAN
style='FONT-FAMILY: "Arial",sans-serif; COLOR: #44546a'> </SPAN><o:p></o:p></P>
<P class=MsoNormal><SPAN
style='FONT-FAMILY: "Arial",sans-serif; COLOR: #44546a'>
Each tax assessment has a CSED. Internal Revenue Code section 6502 provides
that the length of the period for collection after assessment of a tax
liability is 10 years. The collection statute expiration ends the government's
right to pursue collection of a liability.</SPAN><o:p></o:p></P>
<P class=MsoNormal><SPAN
style='FONT-FAMILY: "Arial",sans-serif; COLOR: #44546a'> </SPAN><o:p></o:p></P>
<DIV>
<P class=MsoNormal><SPAN
style='FONT-FAMILY: "Arial",sans-serif; COLOR: #44546a'>Sincerely,</SPAN><o:p></o:p></P>
<P class=MsoNormal><SPAN
style='FONT-FAMILY: "Arial",sans-serif; COLOR: #44546a'> </SPAN><o:p></o:p></P>
<P class=MsoNormal><SPAN
style='FONT-FAMILY: "Arial",sans-serif; COLOR: #44546a'>Tom</SPAN><o:p></o:p></P>
<P class=MsoNormal><SPAN
style='FONT-FAMILY: "Arial",sans-serif; COLOR: #44546a'> </SPAN><o:p></o:p></P>
<P class=MsoNormal><SPAN
style='FONT-FAMILY: "Arial",sans-serif; COLOR: #44546a'>Thomas J.
Westbrook</SPAN><o:p></o:p></P>
<P class=MsoNormal><SPAN
style='FONT-FAMILY: "Arial",sans-serif; COLOR: #44546a'>Attorney at
Law</SPAN><o:p></o:p></P>
<P class=MsoNormal><SPAN
style='FONT-FAMILY: "Arial",sans-serif; COLOR: #44546a'> </SPAN><o:p></o:p></P>
<P class=MsoNormal><SPAN
style="COLOR: #44546a"><image001.jpg></SPAN><o:p></o:p></P>
<P class=MsoNormal><SPAN
style='FONT-FAMILY: "Arial",sans-serif; COLOR: #44546a'> </SPAN><o:p></o:p></P>
<P class=MsoNormal><SPAN
style='FONT-FAMILY: "Arial",sans-serif; COLOR: #44546a'>Rodgers, Kee &
Card</SPAN><o:p></o:p></P>
<P class=MsoNormal><SPAN
style='FONT-FAMILY: "Arial",sans-serif; COLOR: #44546a'>324 West Bay Drive NW,
Suite 201</SPAN><o:p></o:p></P>
<P class=MsoNormal><SPAN
style='FONT-FAMILY: "Arial",sans-serif; COLOR: #44546a'>Olympia,
Washington 98502</SPAN><o:p></o:p></P>
<P class=MsoNormal><SPAN
style='FONT-FAMILY: "Arial",sans-serif; COLOR: #44546a'> </SPAN><o:p></o:p></P>
<P class=MsoNormal><SPAN
style='FONT-FAMILY: "Arial",sans-serif; COLOR: #44546a'>Phone:
360-352-8311</SPAN><o:p></o:p></P>
<P class=MsoNormal><SPAN
style='FONT-FAMILY: "Arial",sans-serif; COLOR: #44546a'>Facsimile:
360-352-8501</SPAN><o:p></o:p></P>
<P class=MsoNormal><SPAN
style='FONT-FAMILY: "Arial",sans-serif; COLOR: #44546a'>Email: <A
href="mailto:tjw@buddbaylaw.com">tjw@buddbaylaw.com</A></SPAN><o:p></o:p></P>
<P class=MsoNormal><SPAN
style='FONT-FAMILY: "Arial",sans-serif; COLOR: #44546a'>Skype:
thomas.westbrook</SPAN><o:p></o:p></P>
<P class=MsoNormal><SPAN
style='FONT-FAMILY: "Arial",sans-serif; COLOR: #44546a'><A
href="http://www.buddbaylaw.com">www.buddbaylaw.com</A></SPAN><o:p></o:p></P>
<P class=MsoNormal><SPAN
style='FONT-FAMILY: "Arial",sans-serif; COLOR: #44546a'> </SPAN><o:p></o:p></P>
<P class=MsoNormal><SPAN
style='FONT-SIZE: 9pt; FONT-FAMILY: "Arial",sans-serif; COLOR: #44546a'>The
information contained in this email and attachment(s) are for the exclusive
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<DIV>
<DIV
style="BORDER-TOP: #b5c4df 1pt solid; BORDER-RIGHT: medium none; BORDER-BOTTOM: medium none; PADDING-BOTTOM: 0in; PADDING-TOP: 3pt; PADDING-LEFT: 0in; BORDER-LEFT: medium none; PADDING-RIGHT: 0in">
<P class=MsoNormal><B><SPAN
style='FONT-SIZE: 10pt; FONT-FAMILY: "Tahoma",sans-serif'>From:</SPAN></B><SPAN
style='FONT-SIZE: 10pt; 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>John J. Sullivan<BR><B>Sent:</B> Thursday, May 26, 2016
10:48 PM<BR><B>To:</B> WSBA Probate & Trust Listserv<BR><B>Subject:</B>
Re: [WSBAPT] Also Probate - IRS claim on annuity
payments?</SPAN><o:p></o:p></P></DIV></DIV>
<P class=MsoNormal> <o:p></o:p></P>
<DIV>
<P class=MsoNormal>Sharon:<o:p></o:p></P></DIV>
<DIV>
<P class=MsoNormal> <o:p></o:p></P></DIV>
<DIV>
<P class=MsoNormal>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.<o:p></o:p></P></DIV>
<DIV>
<P class=MsoNormal> <o:p></o:p></P></DIV>
<DIV>
<P class=MsoNormal>The levy comes ahead of everything but admin expenses and
expenses of last illness. <o:p></o:p></P></DIV>
<DIV>
<P class=MsoNormal> <o:p></o:p></P></DIV>
<DIV>
<P class=MsoNormal><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><o:p></o:p></P></DIV>
<DIV>
<P class=MsoNormal> <o:p></o:p></P></DIV>
<DIV>
<P class=MsoNormal><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><o:p></o:p></P></DIV>
<DIV>
<P class=MsoNormal> <o:p></o:p></P></DIV>
<DIV>
<P class=MsoNormal style="MARGIN-BOTTOM: 12pt">John Sullivan<o:p></o:p></P>
<DIV>
<P class=MsoNormal>Sent from my iPhone<o:p></o:p></P></DIV></DIV>
<DIV>
<P class=MsoNormal style="MARGIN-BOTTOM: 12pt"><BR>On May 26, 2016, at 12:54
PM, Sharon Rutberg <<A
href="mailto:email@sharonrutberglaw.com">email@sharonrutberglaw.com</A>>
wrote:<o:p></o:p></P></DIV>
<BLOCKQUOTE style="MARGIN-BOTTOM: 5pt; MARGIN-TOP: 5pt">
<DIV>
<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: 9pt; FONT-FAMILY: "Verdana",sans-serif; COLOR: black'>Law
Office of Sharon C. Rutberg, PS</SPAN><o:p></o:p></P>
<P class=MsoNormal><SPAN
style='FONT-SIZE: 9pt; FONT-FAMILY: "Verdana",sans-serif; COLOR: black'>1734
NW Market St.</SPAN><o:p></o:p></P>
<P class=MsoNormal><SPAN
style='FONT-SIZE: 9pt; FONT-FAMILY: "Verdana",sans-serif; COLOR: black'>Seattle,
WA 98107</SPAN><o:p></o:p></P>
<P class=MsoNormal><SPAN
style='FONT-SIZE: 9pt; FONT-FAMILY: "Verdana",sans-serif; COLOR: black'>Website:
<A href="http://www.sharonrutberglaw.com/">www.sharonrutberglaw.com</A>
</SPAN><o:p></o:p></P>
<P class=MsoNormal><SPAN
style='FONT-SIZE: 9pt; FONT-FAMILY: "Verdana",sans-serif; COLOR: black'>206-409-2604</SPAN><o:p></o:p></P>
<P class=MsoNormal><SPAN
style='FONT-SIZE: 9pt; FONT-FAMILY: "Verdana",sans-serif; COLOR: black'><A
href="mailto:email@sharonrutberglaw.com">email@sharonrutberglaw.com</A></SPAN><o:p></o:p></P>
<P class=MsoNormal><SPAN
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<P class=MsoNormal style="MARGIN-BOTTOM: 16.2pt; BACKGROUND: white"><SPAN
style='FONT-SIZE: 9pt; FONT-FAMILY: "Verdana",sans-serif'>IRS Circular 230
Disclaimer: To ensure compliance with requirements imposed by the IRS, we
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