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<DIV>I just saw this string and agree that if GF wants the house she should
settle with IRS. If the returns were filed late in addition obviously to
being paid late PR might seek a waiver of all or some penalties for reasonable
cause if the death/last illness (etc.) can plausibly be seen as a contributing
factor. IRS doesn’t routinely file liens on very small amounts, cannot
remember the cut off, but it may be 5K or so and this may be a little
over. Moreover, if GF is PR she probably steps into decedent’s shoes even
for an unfiled lien, so it is a losing proposition all around. Go for
waiver of penalties, of course before you pay it, possibly even sending a check
in for net taxes and asking for waiver. You may need
transcripts of account, or at least a phone call to IRS to get actual tax
balances. </DIV>
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<DIV
style='FONT-SIZE: small; TEXT-DECORATION: none; FONT-FAMILY: "Calibri"; FONT-WEIGHT: normal; COLOR: #000000; FONT-STYLE: normal; DISPLAY: inline'><B>From:</B>
<A title=mahmoodi.setareh@gmail.com
href="mailto:mahmoodi.setareh@gmail.com">Setareh Mahmoodi</A> </DIV>
<DIV style="FONT: 10pt tahoma">
<DIV style="BACKGROUND: #f5f5f5">
<DIV><B>Sent:</B> Monday, May 15, 2017 12:08 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>
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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 dir=ltr>I would advise against the transfer. It's a claim the GF is fully
aware of. I would suggest having the accountant review the returns or if filed
by the IRS due to the decedent's failure to file, to file corrected returns and
then deal with the IRS to see if they are willing to settle or do a payment
plan.
<DIV> </DIV>
<DIV>Setareh </DIV></DIV>
<DIV class=gmail_extra>
<DIV> </DIV>
<DIV class=gmail_quote>On Fri, May 12, 2017 at 12:34 PM, Paul Neumiller <SPAN
dir=ltr><<A href="mailto:pneumiller@hotmail.com"
target=_blank>pneumiller@hotmail.com</A>></SPAN> wrote:<BR>
<BLOCKQUOTE class=gmail_quote
style="PADDING-LEFT: 1ex; MARGIN: 0px 0px 0px 0.8ex; BORDER-LEFT: #ccc 1px solid">
<DIV lang=EN-US vlink="#954F72" link="#0563C1">
<DIV class=m_-7787932714912326753WordSection1>
<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. <U></U><U></U></P>
<P class=MsoNormal><U></U><U></U> </P>
<P class=MsoNormal><A name=m_-7787932714912326753_Paul_Neumiller><SPAN
style='FONT-SIZE: 12pt; FONT-FAMILY: "Times New Roman",serif'><IMG
id=m_-7787932714912326753_x0000_i1025
src="cid:F1999273910445F6B6390EAF2BFDA6EB@martinHP" width=250
height=150></SPAN></A><SPAN
style='FONT-SIZE: 12pt; FONT-FAMILY: "Times New Roman",serif'>
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<DIV> </DIV>-- <BR>
<DIV class=gmail_signature data-smartmail="gmail_signature">
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style="FONT-SIZE: 13px; FONT-FAMILY: arial,sans-serif; MARGIN: 6pt 0in 0pt; BACKGROUND-COLOR: rgb(255,255,255)"><B><SPAN
style="FONT-SIZE: 10pt">Best regards, </SPAN></B></P>
<P
style="FONT-SIZE: 13px; FONT-FAMILY: arial,sans-serif; MARGIN: 6pt 0in 0pt; BACKGROUND-COLOR: rgb(255,255,255)"><B><SPAN
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style="FONT-SIZE: 13px; FONT-FAMILY: arial,sans-serif; MARGIN: 6pt 0in 0pt; BACKGROUND-COLOR: rgb(255,255,255)"><B><SPAN
style="FONT-SIZE: 10pt">Setareh Mahmoodi </SPAN></B></P>
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