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<DIV>I have never heard of IRS selling a debt, nor have I had anyone tell me
they were contacted by a collection agencies which, again, it is possible IRS
may use, but not to my personal knowledge. It is also possibly a
scam call, though the existence of the debt lowers the % that that is the
case. So, assuming it is a collection agency IRS may, but does not usually
collect before a lien is filed, and even if it is not, and even though there is
an appeal from a lien filing, I routinely tell people there is usually no
defense to a lien filing. If there is substantial equity in the house the
client might most easily decide if there is a basis for requesting a waiver of
late payment/filing penalties, as for example if mom was sick and unable to file
them timely, or possibly had an annuity and IRS filed a return when she failed
to. Other than waiver of penalties client is most likely looking at paying
debt if house has a bunch of equity.</DIV>
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<DIV style="font-color: black"><B>From:</B> <A title=kjm.inc@mac.com
href="mailto:kjm.inc@mac.com">Krista MacLaren</A> </DIV>
<DIV><B>Sent:</B> Monday, January 29, 2018 8:20 PM</DIV>
<DIV><B>To:</B> <A title=wsbapt@lists.wsbarppt.com
href="mailto:wsbapt@lists.wsbarppt.com">wsba probate & trust</A> </DIV>
<DIV><B>Subject:</B> [WSBAPT] property transfer/IRS lien</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'>Hi
Listmates,
<DIV> </DIV>
<DIV>I represent a PR/sole beneficiary in his mother’s estate. The mother
had cancer over the last several years and got behind on her income taxes.
She owes around $36,000 in taxes, fees and interest.</DIV>
<DIV> </DIV>
<DIV>The son plans to sell his own house and move to her house, so I am thinking
about preparing a deed to transfer the house to him. I am wondering
whether, opening the probate will trigger the IRS placing a lien, and/or if we
transfer the house to his name quickly enough, we can avoid the IRS placing a
lien on the house? The son of course plans to work out the IRS debt, but
he prefers to do it without them ever placing a lien. </DIV>
<DIV> </DIV>
<DIV>Also, he received correspondence from a collection agency with which the
IRS apparently contracts. Does anyone know whether this means the IRS sold
the debt or if they just hire third parties to do the collection work?
</DIV>
<DIV> </DIV>
<DIV>I appreciate any comments.</DIV>
<DIV> </DIV>
<DIV>Krista</DIV>
<DIV> </DIV>
<DIV>
<DIV
style="WORD-WRAP: break-word; ORPHANS: 2; WIDOWS: 2; LINE-HEIGHT: normal; -webkit-nbsp-mode: space; font-variant-ligatures: normal; font-variant-east-asian: normal; font-variant-position: normal">Krista
J. MacLaren<BR>Attorney at Law<BR>Northgate Executive Center II<BR>9725 3rd Ave
NE, Suite 600<BR>Seattle WA 98115<BR>(206) 523-6116<BR><A
href="mailto:kjm.inc@me.com">kjm.inc@me.com</A></DIV>
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