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<DIV style="FONT-SIZE: 12pt; FONT-FAMILY: 'Calibri'; COLOR: #000000">
<DIV>IRS does not release liens unless taxes are paid or unless application is
made for subordination or discharge of particular property which IRS does if it
sees monetary value from doing so. Liens have a built in expiration date
generally knowable from the face of the lien except for circumstances which can
toll the collections statute of limitations, and thereby extending the lien
which is tied directly to the collectability of the debt. the problem is a
practical one. IF there are no assets to distribute over and above death
and last illness expenses there shouldn’t be a problem with a lien. If
there is real estate and a lien is filed, then the lien attaches, usually in
regular order of priority by filing dates, period. I will defer to
to others on the declaration of completion, except I think you could recite that
there are not funds to pay taxes, or that attorney spoke to IRS who said this
and that. </DIV>
<DIV
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=kristina@devore-law.com
href="mailto:kristina@devore-law.com">Kristina devore</A> </DIV>
<DIV><B>Sent:</B> Monday, May 15, 2017 10:59 AM</DIV>
<DIV><B>To:</B> <A title=wsbapt@lists.wsbarppt.com
href="mailto:wsbapt@lists.wsbarppt.com">WSBA Probate & Trust Listserv</A>
</DIV>
<DIV><B>Subject:</B> Re: [WSBAPT] Decedent's Taxes & IRS Tax
Liens</DIV></DIV></DIV>
<DIV> </DIV></DIV>
<DIV
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-SIZE: 12pt; FONT-FAMILY: verdana">Thanks
Dalynne!<o:p></o:p></SPAN></P>
<P class=MsoNormal><SPAN
style="FONT-SIZE: 12pt; FONT-FAMILY: verdana"><o:p></o:p></SPAN> </P>
<P class=MsoNormal><SPAN style="FONT-SIZE: 12pt; FONT-FAMILY: verdana">I do have
an Order of Insolvency. When you closed, how did you address the
lien or taxes owed? <o:p></o:p></SPAN></P>
<P class=MsoNormal><SPAN
style="FONT-SIZE: 12pt; FONT-FAMILY: verdana"><o:p></o:p></SPAN> </P>
<P class=MsoNormal><SPAN
style="FONT-SIZE: 12pt; FONT-FAMILY: verdana">Thanks,<o:p></o:p></SPAN></P>
<P class=MsoNormal><SPAN
style="FONT-SIZE: 12pt; FONT-FAMILY: verdana">Kristina<o:p></o:p></SPAN></P>
<DIV>
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style="FONT-SIZE: 9pt; FONT-FAMILY: helvetica; COLOR: black"><o:p></o:p></SPAN> </P>
<DIV>
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style="FONT-SIZE: 9pt; FONT-FAMILY: helvetica; COLOR: black"><o:p></o:p></SPAN> </P></DIV>
<DIV>
<P class=MsoNormal><SPAN
style="FONT-SIZE: 12pt; FONT-FAMILY: verdana; COLOR: #006f37">Kristina S. DeVore
| Attorney & Counselor at Law</SPAN><SPAN
style="FONT-SIZE: 12pt; FONT-FAMILY: verdana; COLOR: black"><o:p></o:p></SPAN></P></DIV>
<DIV>
<P class=MsoNormal><SPAN
style="FONT-SIZE: 12pt; FONT-FAMILY: verdana; COLOR: #006f37">KRISTINA DEVORE
LAW FIRM, pllc | 201 NE Park Plaza Dr., Ste., 290 | Vancouver, WA
98684</SPAN><SPAN
style="FONT-SIZE: 12pt; FONT-FAMILY: verdana; COLOR: black"><o:p></o:p></SPAN></P></DIV>
<DIV>
<P class=MsoNormal><SPAN
style="FONT-SIZE: 12pt; FONT-FAMILY: verdana; COLOR: #006f37">Phone: (360)
695-0535 | Fax (360) 737-4154 | Kristina@devore-law.com</SPAN><SPAN
style="FONT-SIZE: 12pt; FONT-FAMILY: verdana; COLOR: black"><o:p></o:p></SPAN></P></DIV>
<DIV>
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<DIV>
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<DIV>
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<DIV>
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<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
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<P class=MsoNormal><B><SPAN style="COLOR: black">From: </SPAN></B><SPAN
style="COLOR: black"><wsbapt-bounces@lists.wsbarppt.com> on behalf of
Dalynne Singleton <dalynne@glgmail.com><BR><B>Reply-To: </B>WSBA Probate
& Trust Listserv <wsbapt@lists.wsbarppt.com><BR><B>Date: </B>Monday,
May 15, 2017 at 10:39 AM<BR><B>To: </B>WSBA Probate & Trust Listserv
<wsbapt@lists.wsbarppt.com><BR><B>Subject: </B>[WSBAPT] Decedent's Taxes
& IRS Tax Liens</SPAN><SPAN
style="FONT-SIZE: 12pt; COLOR: black"><o:p></o:p></SPAN></P></DIV>
<DIV>
<P class=MsoNormal><SPAN
style='FONT-FAMILY: "Times New Roman"'><o:p></o:p></SPAN> </P></DIV>
<P class=MsoNormal><SPAN
style="FONT-SIZE: 14pt; FONT-FAMILY: verdana; 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.</SPAN><o:p></o:p></P>
<P class=MsoNormal><SPAN
style="FONT-SIZE: 14pt; FONT-FAMILY: verdana; COLOR: black"> </SPAN><o:p></o:p></P>
<DIV>
<P class=MsoNormal><B><I><SPAN
style='FONT-SIZE: 14pt; FONT-FAMILY: "Arial Rounded MT Bold"; COLOR: #1f497d'>Dalynne
Singleton</SPAN></I></B><o:p></o:p></P>
<P class=MsoNormal><SPAN
style="FONT-SIZE: 14pt; COLOR: #1f497d"> </SPAN><o:p></o:p></P>
<P class=MsoNormal><B><SPAN style="FONT-SIZE: 14pt; COLOR: #1f497d">Gourley Law
Group</SPAN></B><o:p></o:p></P>
<P class=MsoNormal><B><SPAN style="FONT-SIZE: 14pt; COLOR: #1f497d">Snohomish
Escrow</SPAN></B><o:p></o:p></P>
<P class=MsoNormal><B><SPAN style="FONT-SIZE: 14pt; COLOR: #1f497d">The Exchange
Connection</SPAN></B><o:p></o:p></P>
<P class=MsoNormal><SPAN
style='FONT-SIZE: 12pt; FONT-FAMILY: "Arial Rounded MT Bold"; COLOR: #1f497d'>1002
10<SUP>th</SUP> Street / PO Box 1091</SPAN><o:p></o:p></P>
<P class=MsoNormal><SPAN
style='FONT-SIZE: 12pt; FONT-FAMILY: "Arial Rounded MT Bold"; COLOR: #1f497d'>Snohomish,
WA 98291</SPAN><o:p></o:p></P>
<P class=MsoNormal><SPAN
style='FONT-SIZE: 12pt; FONT-FAMILY: "Arial Rounded MT Bold"; COLOR: #1f497d'> </SPAN><o:p></o:p></P>
<P class=MsoNormal><SPAN
style='FONT-SIZE: 12pt; FONT-FAMILY: "Arial Rounded MT Bold"; COLOR: #1f497d'>360.568.5065</SPAN><o:p></o:p></P>
<P class=MsoNormal><SPAN
style='FONT-SIZE: 12pt; FONT-FAMILY: "Arial Rounded MT Bold"; COLOR: #1f497d'>360.329.4079</SPAN><o:p></o:p></P>
<P class=MsoNormal><SPAN
style='FONT-SIZE: 12pt; FONT-FAMILY: "Arial Rounded MT Bold"; COLOR: #1f497d'>360.568.8092
fax</SPAN><o:p></o:p></P>
<P class=MsoNormal><U><SPAN
style='FONT-SIZE: 12pt; FONT-FAMILY: "Arial Rounded MT Bold"; COLOR: #0563c1'><A
href="mailto:dalynne@glgmail.com">dalynne@glgmail.com</A></SPAN></U><o:p></o:p></P>
<P class=MsoNormal style="BACKGROUND: white"><B><I><SPAN
style="FONT-SIZE: 14pt; COLOR: black"> </SPAN></I></B><o:p></o:p></P>
<P class=MsoNormal><I><SPAN
style="FONT-SIZE: 12pt; FONT-FAMILY: californian; COLOR: black">LICENSED IN
WASHINGTON AND OREGON</SPAN></I><o:p></o:p></P>
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<DIV
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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></DIV></DIV>
<P class=MsoNormal> <o:p></o:p></P>
<P class=MsoNormal><SPAN style="FONT-SIZE: 12pt; FONT-FAMILY: verdana">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. </SPAN><o:p></o:p></P>
<P class=MsoNormal><SPAN
style="FONT-SIZE: 12pt; FONT-FAMILY: verdana"> </SPAN><o:p></o:p></P>
<P class=MsoNormal><SPAN style="FONT-SIZE: 12pt; FONT-FAMILY: verdana">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?</SPAN><o:p></o:p></P>
<P class=MsoNormal><SPAN
style="FONT-SIZE: 12pt; FONT-FAMILY: verdana"> </SPAN><o:p></o:p></P>
<P class=MsoNormal><SPAN
style="FONT-SIZE: 12pt; FONT-FAMILY: verdana">Thanks,</SPAN><o:p></o:p></P>
<P class=MsoNormal><SPAN
style="FONT-SIZE: 12pt; FONT-FAMILY: verdana">Kristina</SPAN><o:p></o:p></P>
<P class=MsoNormal><SPAN
style="FONT-SIZE: 12pt; FONT-FAMILY: verdana"> </SPAN><o:p></o:p></P>
<DIV>
<P class=MsoNormal><SPAN
style="FONT-SIZE: 9pt; FONT-FAMILY: helvetica; COLOR: black"> </SPAN><o:p></o:p></P>
<DIV>
<P class=MsoNormal><SPAN
style="FONT-SIZE: 9pt; FONT-FAMILY: helvetica; COLOR: black"> </SPAN><o:p></o:p></P></DIV>
<DIV>
<P class=MsoNormal><SPAN
style="FONT-SIZE: 12pt; FONT-FAMILY: verdana; COLOR: #006f37">Kristina S. DeVore
| Attorney & Counselor at Law</SPAN><o:p></o:p></P></DIV>
<DIV>
<P class=MsoNormal><SPAN
style="FONT-SIZE: 12pt; FONT-FAMILY: verdana; COLOR: #006f37">KRISTINA DEVORE
LAW FIRM, pllc | 201 NE Park Plaza Dr., Ste., 290 | Vancouver, WA
98684</SPAN><o:p></o:p></P></DIV>
<DIV>
<P class=MsoNormal><SPAN
style="FONT-SIZE: 12pt; FONT-FAMILY: verdana; COLOR: #006f37">Phone: (360)
695-0535 | Fax (360) 737-4154 | <A
href="mailto:Kristina@devore-law.com">Kristina@devore-law.com</A></SPAN><o:p></o:p></P></DIV>
<DIV>
<P class=MsoNormal><SPAN
style="FONT-SIZE: 9pt; COLOR: black"> </SPAN><o:p></o:p></P></DIV>
<DIV>
<P class=MsoNormal><SPAN
style="FONT-SIZE: 9pt; COLOR: black"> </SPAN><o:p></o:p></P></DIV>
<DIV>
<P class=MsoNormal><SPAN
style="FONT-SIZE: 9pt; FONT-FAMILY: helvetica; COLOR: black"> </SPAN><o:p></o:p></P></DIV>
<DIV>
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style="FONT-SIZE: 9pt; FONT-FAMILY: helvetica; COLOR: black"> </SPAN><o:p></o:p></P></DIV></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
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you have received this message in error, you are hereby notified that any
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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><o:p></o:p></P></DIV>
<DIV>
<P class=MsoNormal><SPAN
style='FONT-FAMILY: "Times New Roman"'> </SPAN><o:p></o:p></P></DIV>
<DIV>
<P class=MsoNormal>Paul:<o:p></o:p></P></DIV>
<DIV id=AppleMailSignature>
<P class=MsoNormal> <o:p></o:p></P></DIV>
<DIV id=AppleMailSignature>
<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></DIV>
<DIV id=AppleMailSignature>
<P class=MsoNormal> <o:p></o:p></P></DIV>
<DIV id=AppleMailSignature>
<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></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: 12pt"><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></DIV>
<BLOCKQUOTE style="MARGIN-BOTTOM: 5pt; MARGIN-TOP: 5pt">
<DIV>
<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>
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style='FONT-SIZE: 12pt; FONT-FAMILY: "Times New Roman"'><image002.jpg></SPAN></A><SPAN
style='FONT-SIZE: 12pt; FONT-FAMILY: "Times New Roman"'>
</SPAN><o:p></o:p></P></DIV></BLOCKQUOTE>
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