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<p class="MsoNormal"><span style="font-size:12.0pt;font-family:"Verdana",sans-serif">You won’t be able to prepare PR deed transferring the home to the son without opening probate and appointing PR/Administrator, probably son, to sign the dee and do transfer.
You should open the probate, appoint the son PR/Administrator, and write to the IRS. You can contact a title company to find out if there is already a tax lien on the home.<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>Krista MacLaren<br>
<b>Sent:</b> Monday, January 29, 2018 8:20 PM<br>
<b>To:</b> wsba probate & trust <wsbapt@lists.wsbarppt.com><br>
<b>Subject:</b> [WSBAPT] property transfer/IRS lien<o:p></o:p></p>
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<p class="MsoNormal"><o:p> </o:p></p>
<p class="MsoNormal">Hi Listmates,<o:p></o:p></p>
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<p class="MsoNormal">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.<o:p></o:p></p>
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<p class="MsoNormal">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. <o:p></o:p></p>
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<p class="MsoNormal"><o:p> </o:p></p>
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<p class="MsoNormal">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? <o:p></o:p></p>
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<p class="MsoNormal"><o:p> </o:p></p>
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<p class="MsoNormal">I appreciate any comments.<o:p></o:p></p>
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<p class="MsoNormal"><o:p> </o:p></p>
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<p class="MsoNormal">Krista<o:p></o:p></p>
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<p class="MsoNormal"><o:p> </o:p></p>
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<p class="MsoNormal">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><o:p></o:p></p>
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