<html>
<head>
<meta http-equiv="Content-Type" content="text/html; charset=windows-1256">
<meta content="text/html; charset=utf-8">
<meta name="Title" content="">
<meta name="Keywords" content="">
<meta name="Generator" content="Microsoft Word 15 (filtered medium)">
<style>
<!--
@font-face
{font-family:Verdana}
@font-face
{font-family:"Cambria Math"}
@font-face
{font-family:Calibri}
@font-face
{font-family:Consolas}
p.MsoNormal, li.MsoNormal, div.MsoNormal
{margin:0in;
margin-bottom:.0001pt;
font-size:12.0pt;
font-family:Calibri}
a:link, span.MsoHyperlink
{color:#0563C1;
text-decoration:underline}
a:visited, span.MsoHyperlinkFollowed
{color:#954F72;
text-decoration:underline}
span.EmailStyle17
{font-family:Verdana;
color:windowtext}
span.msoIns
{text-decoration:underline;
color:teal}
.MsoChpDefault
{font-family:Calibri}
@page WordSection1
{margin:1.0in 1.0in 1.0in 1.0in}
div.WordSection1
{}
-->
</style>
</head>
<body bgcolor="white" lang="EN-US" link="#0563C1" vlink="#954F72">
<div style="width:100%; font-size:initial; font-family:Calibri,'Slate Pro',sans-serif,sans-serif; color:rgb(31,73,125); text-align:initial; background-color:rgb(255,255,255)">
The P.R needs to be aware of 31 USC 3713, which imposes personal liability if others get paid ahead of the IRS. I am away from my office<span style="font-family:Calibri,'Slate Pro',sans-serif,sans-serif; font-size:initial; text-align:initial; line-height:initial">ý.</span></div>
<div style="width:100%; font-size:initial; font-family:Calibri,'Slate Pro',sans-serif,sans-serif; color:rgb(31,73,125); text-align:initial; background-color:rgb(255,255,255)">
<span style="font-family:Calibri,'Slate Pro',sans-serif,sans-serif; font-size:initial; text-align:initial; line-height:initial"><br>
</span></div>
<div style="width:100%; font-size:initial; font-family:Calibri,'Slate Pro',sans-serif,sans-serif; color:rgb(31,73,125); text-align:initial; background-color:rgb(255,255,255)">
<span style="font-family:Calibri,'Slate Pro',sans-serif,sans-serif; font-size:initial; text-align:initial; line-height:initial">Contact the IRS rep that the CPA has been dealing with and get the contact info for the IRS personnel who deal with insolvent estates.
You should be able to work something out.</span></div>
<div style="width:100%; font-size:initial; font-family:Calibri,'Slate Pro',sans-serif,sans-serif; color:rgb(31,73,125); text-align:initial; background-color:rgb(255,255,255)">
<br style="display:initial">
</div>
<div style="font-size:initial; font-family:Calibri,'Slate Pro',sans-serif,sans-serif; color:rgb(31,73,125); text-align:initial; background-color:rgb(255,255,255)">
Sent from my BlackBerry 10 smartphone.</div>
<table width="100%" style="background-color:white; border-spacing:0px">
<tbody>
<tr>
<td colspan="2" style="font-size:initial; text-align:initial; background-color:rgb(255,255,255)">
<div style="border-style:solid none none; border-top-color:rgb(181,196,223); border-top-width:1pt; padding:3pt 0in 0in; font-family:Tahoma,'BB Alpha Sans','Slate Pro'; font-size:10pt">
<div><b>From: </b>Kristina devore</div>
<div><b>Sent: </b>Thursday, October 6, 2016 11:02 PM</div>
<div><b>To: </b>WSBA Probate & Trust Listserv</div>
<div><b>Reply To: </b>WSBA Probate & Trust Listserv</div>
<div><b>Subject: </b>[WSBAPT] Insolvent probate with new tax bill</div>
</div>
</td>
</tr>
</tbody>
</table>
<div style="border-style:solid none none; border-top-color:rgb(186,188,209); border-top-width:1pt; font-size:initial; text-align:initial; background-color:rgb(255,255,255)">
</div>
<br>
<div>
<div class="WordSection1">
<p class="MsoNormal"><span style="font-family:Verdana"> </span></p>
<p class="MsoNormal"><span style="font-family:Verdana">I have an insolvent probate where the IRS has audited the tax return for the year prior to the decedent’s death and determined that he did not qualify for a tax credit that he claimed and therefore had
underpaid for that year. I am just learning of the audit and its outcome (new tax bill) as the PR and the CPA did not let me know this was going on until now.
</span></p>
<p class="MsoNormal"><span style="font-family:Verdana"> </span></p>
<p class="MsoNormal"><span style="font-family:Verdana">Does anyone have advice on how I need to proceed? There is not enough money in the estate to cover attorney fees so we will not be paying any creditors.
</span></p>
<p class="MsoNormal"><span style="font-family:Verdana"> </span></p>
<p class="MsoNormal"><span style="font-family:Verdana">Thanks in advance for any advice.</span></p>
<p class="MsoNormal"><span style="font-family:Verdana">Kristina</span></p>
<p class="MsoNormal"><span style="font-family:Verdana"> </span></p>
<p class="MsoNormal"><span style="font-family:Verdana"> </span></p>
<p class="MsoNormal"><span style="font-size:9.0pt; font-family:Helvetica; color:black"> </span></p>
<div>
<p class="MsoNormal"><span style="font-size:9.0pt; font-family:Helvetica; color:black"> </span></p>
</div>
<div>
<p class="MsoNormal"><span style="font-family:Verdana; color:#006F37">Kristina S. DeVore | Attorney & Counselor at Law</span><span style="font-family:Verdana; color:black"></span></p>
</div>
<div>
<p class="MsoNormal"><span style="font-family:Verdana; color:#006F37">KRISTINA DEVORE LAW FIRM, pllc | 201 NE Park Plaza Dr., Ste., 290 | Vancouver, WA 98684</span><span style="font-family:Verdana; color:black"></span></p>
</div>
<div>
<p class="MsoNormal"><span style="font-family:Verdana; color:#006F37">Phone: (360) 695-0535 | Fax (360) 737-4154 | Kristina@devore-law.com</span><span style="font-family:Verdana; color:black"></span></p>
</div>
<div>
<p class="MsoNormal"><span style="font-size:9.0pt; color:black"> </span></p>
</div>
<div>
<p class="MsoNormal"><span style="font-size:9.0pt; color:black"> </span></p>
</div>
<div>
<p class="MsoNormal"><span style="font-size:9.0pt; font-family:Helvetica; color:black"> </span></p>
</div>
<div>
<p class="MsoNormal"><span style="font-size:9.0pt; font-family:Helvetica; color:black"> </span></p>
</div>
<p class="MsoNormal"><span style="font-size:8.5pt; font-family:Consolas; color:black">This email message is covered by the Electronic Communications Privacy Act, 19 USC Sections 2510-2521. Unauthorized review or distribution of this email message is strictly
prohibited. This e-mail message is intended for the exclusive use of the person or persons to whom it is addressed. This email message may contain information that is privileged and/or confidential. If you believe that you have received this message in error,
you are hereby notified that any dissemination, distribution or copying of this communication is strictly prohibited. Do not disseminate this e-mail and destroy the original e-mail and any copies. If you have received this communication in error, please notify
us immediately, and destroy the original message.</span></p>
</div>
</div>
</body>
</html>