<html><head><meta http-equiv="content-type" content="text/html; charset=utf-8"></head><body dir="auto"><div>Martin got it right Paul. </div><div id="AppleMailSignature"><br></div><div id="AppleMailSignature">Go to the "For professionals" tab on the IRS website. Either online or call the 800 number. By mail it takes up to ten business days. </div><div id="AppleMailSignature"><br></div><div id="AppleMailSignature">Just did it today </div><div id="AppleMailSignature"><br></div><div id="AppleMailSignature">John Sullivan<br><br>Sent from my iPad</div><div><br>On May 27, 2016, at 9:29 AM, Paul Neumiller <<a href="mailto:pneumiller@hotmail.com">pneumiller@hotmail.com</a>> wrote:<br><br></div><blockquote type="cite"><div><meta http-equiv="Content-Type" content="text/html; charset=utf-8"><meta name="Generator" content="Microsoft Word 15 (filtered medium)"><!--[if !mso]><style>v\:* {behavior:url(#default#VML);}
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</o:shapelayout></xml><![endif]--><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"><image001.jpg></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:none;border-top:solid #E1E1E1 1.0pt;padding:3.0pt 0in 0in 0in"><p class="MsoNormal"><b>From:</b> <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> Friday, May 27, 2016 8:05 AM<br><b>To:</b> WSBA Probate & Trust Listserv <<a href="mailto:wsbapt@lists.wsbarppt.com">wsbapt@lists.wsbarppt.com</a>><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:12.0pt"><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:12.0pt"><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-top:5.0pt;margin-bottom:5.0pt"><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:9.0pt;font-family:"Arial",sans-serif;color:#44546A">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 from reading, photocopying, distributing or otherwise using this email or its 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 <a href="mailto:reception@buddbaylaw.com">reception@buddbaylaw.com</a>, and destroy the original message from your electronic files.</span><o:p></o:p></p></div><p class="MsoNormal"><span style="font-family:"Arial",sans-serif;color:#44546A"> </span><o:p></o:p></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>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:12.0pt">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:12.0pt"><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-top:5.0pt;margin-bottom:5.0pt"><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:9.0pt;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:9.0pt;font-family:"Verdana",sans-serif;color:black">1734 NW Market St.</span><o:p></o:p></p><p class="MsoNormal"><span style="font-size:9.0pt;font-family:"Verdana",sans-serif;color:black">Seattle, WA 98107</span><o:p></o:p></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> </span><o:p></o:p></p><p class="MsoNormal"><span style="font-size:9.0pt;font-family:"Verdana",sans-serif;color:black">206-409-2604</span><o:p></o:p></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></span><o:p></o:p></p><p class="MsoNormal"><span style="font-size:9.0pt;font-family:"Verdana",sans-serif;color:black">Washington State Bar #47055<br>D.C. 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