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<DIV style="FONT-SIZE: 12pt; FONT-FAMILY: 'Calibri'; COLOR: #000000">
<DIV>Remember that the SOL runs from date of assessment, not the date the NFTL
is filed. Since that is usually earlier than the NFTL (duh) the SOL
appears really really really gone. If you are right about the tolling
provisions, that is. If you are right, what is the harm in sending
notice? If you are wrong then the question is whether even a live debt
makes IRS a reasonably ascertainable creditor for notice purposes, a subject I
leave to others. Does that make sense?</DIV>
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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=tjw@w3net.net
href="mailto:tjw@w3net.net">Tom J. Westbrook</A> </DIV>
<DIV><B>Sent:</B> Thursday, June 16, 2016 6:33 PM</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] Notice to Creditors re: IRS lien</DIV></DIV></DIV>
<DIV> </DIV></DIV>
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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='FONT-FAMILY: "Arial","sans-serif"'>Hello,<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"'>If we have
been able to establish that the 10 years SOL on an IRS tax lien has passed, it
has not been renewed and nothing has tolled the statute in the meantime, is the
IRS still considered a reasonably ascertainable creditor that we should mail a
probate notice to creditors?<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:AEBAFF9251C44C63976A200563530F94@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
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
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>
<HR>
_______________________________________________<BR>WSBAPT mailing
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