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<p class="MsoNormal"><span style="font-size:14.0pt;font-family:"Verdana",sans-serif;color:black">I recently had a conversation with the IRS about an estate that would be insolvent based on the taxes owed. He told me that I had to have an Order of Insolvency
from the court and then IRS would not take any further collection action BUT WOULD NEVER RELEASE OR WITHDRAW THE IRS TAX LIEN. So, even though estate was then insolvent and I was not paid to prepare the docs or attend the hearing, I did it and got the Order
of Insolvency. Then, I closed the Estate.<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:14.0pt;font-family:"Verdana",sans-serif;color:black"><o:p> </o:p></span></p>
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<p class="MsoNormal"><b><i><span style="font-size:14.0pt;font-family:"Arial Rounded MT Bold";color:#1F497D">Dalynne Singleton<o:p></o:p></span></i></b></p>
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<p class="MsoNormal"><b><span style="font-size:14.0pt;color:#1F497D">Gourley Law Group<o:p></o:p></span></b></p>
<p class="MsoNormal"><b><span style="font-size:14.0pt;color:#1F497D">Snohomish Escrow<o:p></o:p></span></b></p>
<p class="MsoNormal"><b><span style="font-size:14.0pt;color:#1F497D">The Exchange Connection<o:p></o:p></span></b></p>
<p class="MsoNormal"><span style="font-size:12.0pt;font-family:"Arial Rounded MT Bold";color:#1F497D">1002 10<sup>th</sup> Street / PO Box 1091<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:12.0pt;font-family:"Arial Rounded MT Bold";color:#1F497D">Snohomish, WA 98291<o:p></o:p></span></p>
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<p class="MsoNormal"><span style="font-size:12.0pt;font-family:"Arial Rounded MT Bold";color:#1F497D">360.568.5065<o:p></o:p></span></p>
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<p class="MsoNormal"><b>From:</b> wsbapt-bounces@lists.wsbarppt.com [mailto:wsbapt-bounces@lists.wsbarppt.com]
<b>On Behalf Of </b>Kristina devore<br>
<b>Sent:</b> Monday, May 15, 2017 10:31 AM<br>
<b>To:</b> WSBA Probate & Trust Listserv <wsbapt@lists.wsbarppt.com><br>
<b>Subject:</b> Re: [WSBAPT] Decedent's Taxes & IRS Tax Liens<o:p></o:p></p>
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<p class="MsoNormal"><o:p> </o:p></p>
<p class="MsoNormal"><span style="font-size:12.0pt;font-family:"Verdana",sans-serif">I have a similar issue with the IRS. IRS audited the Decedent’s taxes for the year prior to death and has determined that more taxes were due. The estate is insolvent and
there is no money from the estate to even pay attorney fees. The PR has been working with the accountant who filed those taxes but the accountant won’t take my calls. There were some non probate assets. I life insurance policy that went to an ex spouse
and an IRA that went to Decedent’s two children both of which should not be available to satisfy creditors.
<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:12.0pt;font-family:"Verdana",sans-serif"><o:p> </o:p></span></p>
<p class="MsoNormal"><span style="font-size:12.0pt;font-family:"Verdana",sans-serif">No creditors will be paid and, besides the tax issue, the estate is ready to be closed. Will the IRS release their claim in a situation like this?<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:12.0pt;font-family:"Verdana",sans-serif"><o:p> </o:p></span></p>
<p class="MsoNormal"><span style="font-size:12.0pt;font-family:"Verdana",sans-serif">Thanks,<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:12.0pt;font-family:"Verdana",sans-serif">Kristina<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:12.0pt;font-family:"Verdana",sans-serif"><o:p> </o:p></span></p>
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<p class="MsoNormal"><span style="font-size:12.0pt;font-family:"Verdana",sans-serif;color:#006F37">Kristina S. DeVore | Attorney & Counselor at Law</span><span style="font-size:12.0pt;font-family:"Verdana",sans-serif;color:black"><o:p></o:p></span></p>
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<p class="MsoNormal"><span style="font-size:12.0pt;font-family:"Verdana",sans-serif;color:#006F37">KRISTINA DEVORE LAW FIRM, pllc | 201 NE Park Plaza Dr., Ste., 290 | Vancouver, WA 98684</span><span style="font-size:12.0pt;font-family:"Verdana",sans-serif;color:black"><o:p></o:p></span></p>
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<p class="MsoNormal"><span style="font-size:12.0pt;font-family:"Verdana",sans-serif;color:#006F37">Phone: (360) 695-0535 | Fax (360) 737-4154 |
<a href="mailto:Kristina@devore-law.com">Kristina@devore-law.com</a></span><span style="font-size:12.0pt;font-family:"Verdana",sans-serif;color:black"><o:p></o:p></span></p>
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<p class="MsoNormal"><b><span style="color:black">From: </span></b><span style="color:black"><<a href="mailto:wsbapt-bounces@lists.wsbarppt.com">wsbapt-bounces@lists.wsbarppt.com</a>> on behalf of "John J. Sullivan" <<a href="mailto:sullaw@comcast.net">sullaw@comcast.net</a>><br>
<b>Reply-To: </b>WSBA Probate & Trust Listserv <<a href="mailto:wsbapt@lists.wsbarppt.com">wsbapt@lists.wsbarppt.com</a>><br>
<b>Date: </b>Friday, May 12, 2017 at 10:19 PM<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] Decedent's Taxes & IRS Tax Liens</span><span style="font-size:12.0pt;color:black"><o:p></o:p></span></p>
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<p class="MsoNormal"><span style="font-family:"Times New Roman",serif"><o:p> </o:p></span></p>
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<p class="MsoNormal">Paul:<o:p></o:p></p>
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<p class="MsoNormal"><o:p> </o:p></p>
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<p class="MsoNormal">Not a good idea. Be careful. For back income taxes IRS cuts in line ahead of general creditors and behind last illness/burial. <o:p></o:p></p>
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<p class="MsoNormal"><o:p> </o:p></p>
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<p class="MsoNormal"><a href="http://www.hodgsonruss.com/newsroom-publications-8881.html">http://www.hodgsonruss.com/newsroom-publications-8881.html</a><o:p></o:p></p>
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<p class="MsoNormal"><o:p> </o:p></p>
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<p class="MsoNormal">John Sullivan<br>
<br>
Sent from my iPad<o:p></o:p></p>
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<p class="MsoNormal" style="margin-bottom:12.0pt"><br>
On May 12, 2017, at 12:34 PM, Paul Neumiller <<a href="mailto:pneumiller@hotmail.com">pneumiller@hotmail.com</a>> wrote:<o:p></o:p></p>
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<p class="MsoNormal">I have been assisting Girlfriend (GF) probate Decedent’s estate (long cash-depleted illness). Will says everything goes to GF. There is little to no money but a residence with some equity. GF has successfully dealt with all creditors
and has filed Decedent’s tax returns. We were able ready to close probate but GF just received a Notice of Intent to Seize Property or Rights to Property from the IRS for about $9k for the past three years for Decedent’s taxes (news to me). While I plan
to bring in an accountant to advise the GF vis-à-vis the IRS, I am curious, what horrible things, if any, would happen to GF if we used a PR Deed and transferred the residence to GF before the IRS slapped a tax lien against the house? Is this a fraudulent
transfer? If not, can the IRS force her to sell the house in order to pay Decedent’s back taxes. We have been able to negotiate with all other creditors to accept pennies on the dollar.
<o:p></o:p></p>
<p class="MsoNormal"> <o:p></o:p></p>
<p class="MsoNormal"><a name="Paul_Neumiller"><span style="font-size:12.0pt;font-family:"Times New Roman",serif"><image002.jpg></span></a><span style="font-size:12.0pt;font-family:"Times New Roman",serif">
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<p class="MsoNormal"><span style="font-size:12.0pt;font-family:"Times New Roman",serif">_______________________________________________<br>
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