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</o:shapelayout></xml><![endif]--></head><body lang=EN-US link=blue vlink=purple><div class=WordSection1><p class=MsoNormal><span style='font-family:"Arial","sans-serif";color:#44546A'>Thanks, Martin. <o:p></o:p></span></p><p class=MsoNormal><span style='font-family:"Arial","sans-serif";color:#44546A'><o:p> </o:p></span></p><div><p class=MsoNormal><span style='font-family:"Arial","sans-serif";color:#44546A'>Regards,<o:p></o:p></span></p><p class=MsoNormal><span style='font-family:"Arial","sans-serif";color:#44546A'><o:p> </o:p></span></p><p class=MsoNormal><span style='font-family:"Arial","sans-serif";color:#44546A'> Tom<o:p></o:p></span></p></div><p class=MsoNormal><span style='font-family:"Arial","sans-serif";color:#44546A'><o:p> </o:p></span></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"'> wsbapt-bounces@lists.wsbarppt.com [mailto:wsbapt-bounces@lists.wsbarppt.com] <b>On Behalf Of </b>Martin Silver<br><b>Sent:</b> Friday, June 17, 2016 9:08 AM<br><b>To:</b> WSBA Probate & Trust Listserv<br><b>Subject:</b> Re: [WSBAPT] Notice to Creditors re: IRS lien<o:p></o:p></span></p></div></div><p class=MsoNormal><o:p> </o:p></p><div><div><div><p class=MsoNormal><span style='font-size:12.0pt;color:black'>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?<o:p></o:p></span></p></div><div><div><div><p class=MsoNormal><span style='font-size:10.0pt;font-family:"Tahoma","sans-serif";color:black'> <o:p></o:p></span></p></div><div><div><p class=MsoNormal style='background:whitesmoke'><b><span style='font-size:10.0pt;font-family:"Tahoma","sans-serif";color:black'>From:</span></b><span style='font-size:10.0pt;font-family:"Tahoma","sans-serif";color:black'> <a href="mailto:tjw@w3net.net" title="tjw@w3net.net">Tom J. Westbrook</a> <o:p></o:p></span></p></div><div><p class=MsoNormal style='background:whitesmoke'><b><span style='font-size:10.0pt;font-family:"Tahoma","sans-serif";color:black'>Sent:</span></b><span style='font-size:10.0pt;font-family:"Tahoma","sans-serif";color:black'> Thursday, June 16, 2016 6:33 PM<o:p></o:p></span></p></div><div><p class=MsoNormal style='background:whitesmoke'><b><span style='font-size:10.0pt;font-family:"Tahoma","sans-serif";color:black'>To:</span></b><span style='font-size:10.0pt;font-family:"Tahoma","sans-serif";color:black'> <a href="mailto:wsbapt@lists.wsbarppt.com" title="wsbapt@lists.wsbarppt.com">wsbapt@lists.wsbarppt.com</a> <o:p></o:p></span></p></div><div><p class=MsoNormal style='background:whitesmoke'><b><span style='font-size:10.0pt;font-family:"Tahoma","sans-serif";color:black'>Subject:</span></b><span style='font-size:10.0pt;font-family:"Tahoma","sans-serif";color:black'> [WSBAPT] Notice to Creditors re: IRS lien<o:p></o:p></span></p></div></div></div><div><p class=MsoNormal><span style='font-size:12.0pt;color:black'> <o:p></o:p></span></p></div></div><div><p class=MsoNormal><span style='font-family:"Arial","sans-serif";color:black'>Hello,<o:p></o:p></span></p><p class=MsoNormal><span style='color:black'> </span><span style='font-family:"Arial","sans-serif";color:black'><o:p></o:p></span></p><p class=MsoNormal><span style='font-family:"Arial","sans-serif";color:black'>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='color:black'> </span><span style='font-family:"Arial","sans-serif";color:black'><o:p></o:p></span></p><p class=MsoNormal><span style='font-family:"Arial","sans-serif";color:black'>Sincerely,<o:p></o:p></span></p><p class=MsoNormal><span style='color:black'> </span><span style='font-family:"Arial","sans-serif";color:black'><o:p></o:p></span></p><p class=MsoNormal><span style='font-family:"Arial","sans-serif";color:black'>Tom<o:p></o:p></span></p><p class=MsoNormal><span style='color:black'> </span><span style='font-family:"Arial","sans-serif";color:black'><o:p></o:p></span></p><p class=MsoNormal><span style='font-family:"Arial","sans-serif";color:black'>Thomas J. Westbrook<o:p></o:p></span></p><p class=MsoNormal><span style='font-family:"Arial","sans-serif";color:black'>Attorney at Law<o:p></o:p></span></p><p class=MsoNormal><span style='color:black'> </span><span style='font-family:"Arial","sans-serif";color:black'><o:p></o:p></span></p><p class=MsoNormal><span style='color:black'><img border=0 width=136 height=54 id="Picture_x0020_3" src="cid:image001.jpg@01D1C935.483668B0" alt="cid:image001.jpg@01CFC835.0D3988D0"></span><span style='font-family:"Arial","sans-serif";color:black'><o:p></o:p></span></p><p class=MsoNormal><span style='font-family:"Arial","sans-serif";color:black'><o:p> </o:p></span></p><p class=MsoNormal><span style='font-family:"Arial","sans-serif";color:black'>Rodgers, Kee & Card, P.S.<o:p></o:p></span></p><p class=MsoNormal><span style='font-family:"Arial","sans-serif";color:black'>324 West Bay Drive NW, Suite 201<o:p></o:p></span></p><p class=MsoNormal><span style='font-family:"Arial","sans-serif";color:black'>Olympia, Washington 98502<o:p></o:p></span></p><p class=MsoNormal><span style='color:black'> </span><span style='font-family:"Arial","sans-serif";color:black'><o:p></o:p></span></p><p class=MsoNormal><span style='font-family:"Arial","sans-serif";color:black'>Phone: 360-352-8311<o:p></o:p></span></p><p class=MsoNormal><span style='font-family:"Arial","sans-serif";color:black'>Facsimile: 360-352-8501<o:p></o:p></span></p><p class=MsoNormal><span style='font-family:"Arial","sans-serif";color:black'>Email: <a href="mailto:tjw@buddbaylaw.com">tjw@buddbaylaw.com</a><o:p></o:p></span></p><p class=MsoNormal><span style='font-family:"Arial","sans-serif";color:black'>Skype: thomas.westbrook<o:p></o:p></span></p><p class=MsoNormal><span style='font-family:"Arial","sans-serif";color:black'><a href="http://www.buddbaylaw.com">www.buddbaylaw.com</a><o:p></o:p></span></p><p class=MsoNormal><span style='color:black'> </span><span style='font-family:"Arial","sans-serif";color:black'><o:p></o:p></span></p><p class=MsoNormal><span style='font-family:"Arial","sans-serif";color:black'>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.<o:p></o:p></span></p><p class=MsoNormal><span style='color:black'> <o:p></o:p></span></p><div class=MsoNormal align=center style='text-align:center'><span style='font-size:12.0pt;color:black'><hr size=3 width="100%" align=center></span></div><p class=MsoNormal><span style='font-size:12.0pt;color:black'>_______________________________________________<br>WSBAPT mailing list<br><a href="mailto:WSBAPT@lists.wsbarppt.com">WSBAPT@lists.wsbarppt.com</a><br><a href="http://mailman.fsr.com/mailman/listinfo/wsbapt">http://mailman.fsr.com/mailman/listinfo/wsbapt</a><o:p></o:p></span></p></div></div></div></div></body></html>