<html xmlns:o="urn:schemas-microsoft-com:office:office" xmlns:w="urn:schemas-microsoft-com:office:word" xmlns:m="http://schemas.microsoft.com/office/2004/12/omml" xmlns="http://www.w3.org/TR/REC-html40">
<head>
<meta http-equiv="Content-Type" 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 Definitions */
@font-face
{font-family:Verdana;
panose-1:2 11 6 4 3 5 4 4 2 4;}
@font-face
{font-family:"Cambria Math";
panose-1:2 4 5 3 5 4 6 3 2 4;}
@font-face
{font-family:Calibri;
panose-1:2 15 5 2 2 2 4 3 2 4;}
@font-face
{font-family:Consolas;
panose-1:2 11 6 9 2 2 4 3 2 4;}
/* Style Definitions */
p.MsoNormal, li.MsoNormal, div.MsoNormal
{margin:0in;
margin-bottom:.0001pt;
font-size:11.0pt;
font-family:Calibri;}
a:link, span.MsoHyperlink
{mso-style-priority:99;
color:#0563C1;
text-decoration:underline;}
a:visited, span.MsoHyperlinkFollowed
{mso-style-priority:99;
color:#954F72;
text-decoration:underline;}
span.EmailStyle17
{mso-style-type:personal;
font-family:Calibri;
color:windowtext;}
span.EmailStyle18
{mso-style-type:personal-reply;
font-family:Verdana;
color:windowtext;}
span.msoIns
{mso-style-type:export-only;
mso-style-name:"";
text-decoration:underline;
color:teal;}
.MsoChpDefault
{mso-style-type:export-only;
font-size:10.0pt;}
@page WordSection1
{size:8.5in 11.0in;
margin:1.0in 1.0in 1.0in 1.0in;}
div.WordSection1
{page:WordSection1;}
--></style>
</head>
<body bgcolor="white" lang="EN-US" link="#0563C1" vlink="#954F72">
<div class="WordSection1">
<p class="MsoNormal"><span style="font-size:12.0pt;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.
<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:12.0pt;font-family:Verdana"><o:p> </o:p></span></p>
<p class="MsoNormal"><span style="font-size:12.0pt;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?<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:12.0pt;font-family:Verdana"><o:p> </o:p></span></p>
<p class="MsoNormal"><span style="font-size:12.0pt;font-family:Verdana">Thanks,<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:12.0pt;font-family:Verdana">Kristina<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:12.0pt;font-family:Verdana"><o:p> </o:p></span></p>
<div>
<p class="MsoNormal"><span style="font-size:9.0pt;font-family:Helvetica;color:black"><o:p> </o:p></span></p>
<div>
<p class="MsoNormal"><span style="font-size:9.0pt;font-family:Helvetica;color:black"><o:p> </o:p></span></p>
</div>
<div>
<p class="MsoNormal"><span style="font-size:12.0pt;font-family:Verdana;color:#006F37">Kristina S. DeVore | Attorney & Counselor at Law</span><span style="font-size:12.0pt;font-family:Verdana;color:black"><o:p></o:p></span></p>
</div>
<div>
<p class="MsoNormal"><span style="font-size:12.0pt;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:12.0pt;font-family:Verdana;color:black"><o:p></o:p></span></p>
</div>
<div>
<p class="MsoNormal"><span style="font-size:12.0pt;font-family:Verdana;color:#006F37">Phone: (360) 695-0535 | Fax (360) 737-4154 | Kristina@devore-law.com</span><span style="font-size:12.0pt;font-family:Verdana;color:black"><o:p></o:p></span></p>
</div>
<div>
<p class="MsoNormal"><span style="font-size:9.0pt;color:black"><o:p> </o:p></span></p>
</div>
<div>
<p class="MsoNormal"><span style="font-size:9.0pt;color:black"><o:p> </o:p></span></p>
</div>
<div>
<p class="MsoNormal"><span style="font-size:9.0pt;font-family:Helvetica;color:black"><o:p> </o:p></span></p>
</div>
<div>
<p class="MsoNormal"><span style="font-size:9.0pt;font-family:Helvetica;color:black"><o:p> </o:p></span></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 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><span style="font-size:12.0pt;font-family:Verdana"><o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:12.0pt;font-family:Verdana"><o:p> </o:p></span></p>
<div style="border:none;border-top:solid #B5C4DF 1.0pt;padding:3.0pt 0in 0in 0in">
<p class="MsoNormal"><b><span style="color:black">From: </span></b><span style="color:black"><wsbapt-bounces@lists.wsbarppt.com> on behalf of "John J. Sullivan" <sullaw@comcast.net><br>
<b>Reply-To: </b>WSBA Probate & Trust Listserv <wsbapt@lists.wsbarppt.com><br>
<b>Date: </b>Friday, May 12, 2017 at 10:19 PM<br>
<b>To: </b>WSBA Probate & Trust Listserv <wsbapt@lists.wsbarppt.com><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>
</div>
<div>
<p class="MsoNormal"><span style="font-family:"Times New Roman""><o:p> </o:p></span></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: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>
</div>
<blockquote style="margin-top:5.0pt;margin-bottom:5.0pt">
<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>
<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""><image002.jpg></span></a><span style="font-size:12.0pt;font-family:"Times New Roman"">
</span><o:p></o:p></p>
</div>
</blockquote>
<blockquote style="margin-top:5.0pt;margin-bottom:5.0pt">
<div>
<p class="MsoNormal"><span style="font-size:12.0pt;font-family:"Times New Roman"">_______________________________________________<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>
</blockquote>
</div>
</body>
</html>