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The only thing I can offer on this is that I did once reject a claim as outside the limitations period on behalf of a client & never heard from the IRS. That being said & similar to the point Martin raises,<span id="ms-outlook-android-cursor"></span> my research
of the issue at the time did not leave me feeling on solid ground vis a vis state law vs federal law. Good for us that the IRS dropped it, at least it seems that way.<br>
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Best,</div>
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<div dir="auto">Claudia</div>
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<div id="divRplyFwdMsg" dir="ltr"><font face="Calibri, sans-serif" style="font-size:11pt" color="#000000"><b>From:</b> wsbapt-bounces@lists.wsbarppt.com <wsbapt-bounces@lists.wsbarppt.com> on behalf of Martin <msilver@wolfenet.com><br>
<b>Sent:</b> Thursday, February 3, 2022 5:32:34 PM<br>
<b>To:</b> 'WSBA Probate & Trust Listserv' <wsbapt@lists.wsbarppt.com><br>
<b>Subject:</b> Re: [WSBAPT] IRS creditor claim filed but not served</font>
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<p class="x_MsoNormal">I don’t think an IRS claim is subject to state law. Moreover a notice of federal tax lien may already have been filed.
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<p class="x_MsoNormal"><b>From:</b> wsbapt-bounces@lists.wsbarppt.com <b>On Behalf Of
</b>Dalynne Singleton<br>
<b>Sent:</b> Thursday, February 3, 2022 4:55 PM<br>
<b>To:</b> 'WSBA Probate & Trust Listserv' <wsbapt@lists.wsbarppt.com><br>
<b>Subject:</b> [WSBAPT] IRS creditor claim filed but not served</p>
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<p class="x_MsoNormal"><span style="font-size:14.0pt">I want to reject a creditor claim filed by the IRS.</span></p>
<p class="x_MsoNormal"><span style="font-size:14.0pt">It was filed almost a year ago and never served on me as attorney for Administrator or the Administrator.</span></p>
<p class="x_MsoNormal"><span style="font-size:14.0pt">I sent the actual Notice to Creditors and letter to the IRS and never received any response. I did not publish.</span></p>
<p class="x_MsoNormal"><span style="font-size:14.0pt"> </span></p>
<p class="x_MsoNormal"><span style="font-size:14.0pt">Am I allowed to reject this creditor claim as barred?</span></p>
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<p class="x_MsoNormal"><b><i><span style="font-size:12.0pt; font-family:"Arial",sans-serif; color:#1F497D">Dalynne Singleton</span></i></b><span style="font-size:12.0pt"></span></p>
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