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</o:shapelayout></xml><![endif]--></head><body lang=EN-US link="#0563C1" vlink="#954F72" style='word-wrap:break-word'><div class=WordSection1><p class=MsoNormal>Assuming this a tax owed by the decedent there is no question. You have to deal with it. If it is a small amount, etc., perhaps IRS will miss it because they are so busy. But you cannot tell a PR don’t worry. <o:p></o:p></p><p class=MsoNormal><o:p> </o:p></p><div><div style='border:none;border-top:solid #E1E1E1 1.0pt;padding:3.0pt 0in 0in 0in'><p class=MsoNormal><b>From:</b> wsbapt-bounces@lists.wsbarppt.com <b>On Behalf Of </b>Bruce Moen<br><b>Sent:</b> Friday, February 4, 2022 9:39 AM<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<o:p></o:p></p></div></div><p class=MsoNormal><o:p> </o:p></p><p class=MsoNormal>I believe that the authority is somewhere in Title 26 USC 6321 et seq: that the IRS has a lien for unpaid 1040 income taxes that arises prior to the death of the taxpayer. The lien is automatic and need not be written or filed. Since this invisible lien is prior to death and preempted by federal law, Title 11 is trumped. Worse, the PR can have personal liability if the PR overlooks the liability.<o:p></o:p></p><p class=MsoNormal><o:p> </o:p></p><p class=MsoNormal>The same is not true of other federal taxes that arise after death which can be subordinated in an insolvent estate if all procedures are followed. <o:p></o:p></p><p class=MsoNormal><o:p> </o:p></p><p class=MsoNormal><o:p> </o:p></p><p class=MsoNormal> Bruce Moen<o:p></o:p></p><p class=MsoNormal><o:p> </o:p></p><div><div style='border:none;border-top:solid #E1E1E1 1.0pt;padding:3.0pt 0in 0in 0in'><p class=MsoNormal><b>From:</b> <a href="mailto:wsbapt-bounces@lists.wsbarppt.com">wsbapt-bounces@lists.wsbarppt.com</a> <<a href="mailto:wsbapt-bounces@lists.wsbarppt.com">wsbapt-bounces@lists.wsbarppt.com</a>> <b>On Behalf Of </b>Diane J. Kiepe<br><b>Sent:</b> Friday, February 4, 2022 7:50 AM<br><b>To:</b> WSBA Probate & Trust Listserv <<a href="mailto:wsbapt@lists.wsbarppt.com">wsbapt@lists.wsbarppt.com</a>><br><b>Subject:</b> Re: [WSBAPT] IRS creditor claim filed but not served<o:p></o:p></p></div></div><p class=MsoNormal><o:p> </o:p></p><p class=MsoNormal><span style='font-size:16.0pt'>Dalynne,<o:p></o:p></span></p><p class=MsoNormal><span style='font-size:16.0pt'><o:p> </o:p></span></p><p class=MsoNormal><span style='font-size:16.0pt'>I’m not 100% sure, after all, I am only ½ cup of coffee in on a Friday, but I feel like if it is for taxes the decedent owed the Creditor’s statute is trumped by the Federal IRS filing/payment requirements. One of the PR’s duties is to deal with the decedent’s IRS filings/refunds/payments before closing an estate. This is just something in my distant memory but if I find something more concrete, I’ll send it on.<o:p></o:p></span></p><p class=MsoNormal><span style='font-size:16.0pt'><o:p> </o:p></span></p><p class=MsoNormal><span style='font-size:16.0pt'>Best,<o:p></o:p></span></p><p class=MsoNormal><span style='font-size:16.0pt'><o:p> </o:p></span></p><div><p class=MsoNormal><i><span style='font-family:"Script MT Bold"'>Diane J. Kiepe<o:p></o:p></span></i></p><p class=MsoNormal><i><span style='font-family:"Script MT Bold"'><o:p> </o:p></span></i></p><p class=MsoNormal>Diane J. Kiepe<o:p></o:p></p><p class=MsoNormal>Douglas Eden<o:p></o:p></p><p class=MsoNormal>717 W. Sprague Ave.<o:p></o:p></p><p class=MsoNormal>Suite 1500<o:p></o:p></p><p class=MsoNormal>Spokane, WA 99201<o:p></o:p></p><p class=MsoNormal><a href="mailto:djkiepe@depdslaw.com">djkiepe@depdslaw.com</a><o:p></o:p></p><p class=MsoNormal>509-455-5300<o:p></o:p></p></div><p class=MsoNormal><span style='font-size:16.0pt'><o:p> </o:p></span></p><div><div style='border:none;border-top:solid #E1E1E1 1.0pt;padding:3.0pt 0in 0in 0in'><p class=MsoNormal><b>From:</b> <a href="mailto:wsbapt-bounces@lists.wsbarppt.com">wsbapt-bounces@lists.wsbarppt.com</a> <<a href="mailto:wsbapt-bounces@lists.wsbarppt.com">wsbapt-bounces@lists.wsbarppt.com</a>> <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' <<a href="mailto:wsbapt@lists.wsbarppt.com">wsbapt@lists.wsbarppt.com</a>><br><b>Subject:</b> [WSBAPT] IRS creditor claim filed but not served<o:p></o:p></p></div></div><p class=MsoNormal><o:p> </o:p></p><p class=MsoNormal><span style='font-size:14.0pt'>I want to reject a creditor claim filed by the IRS.<o:p></o:p></span></p><p class=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.<o:p></o:p></span></p><p class=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.<o:p></o:p></span></p><p class=MsoNormal><span style='font-size:14.0pt'><o:p> </o:p></span></p><p class=MsoNormal><span style='font-size:14.0pt'>Am I allowed to reject this creditor claim as barred?<o:p></o:p></span></p><p class=MsoNormal><span style='font-size:14.0pt'><o:p> </o:p></span></p><p class=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'><o:p></o:p></span></p><p class=MsoNormal><b><span style='font-size:12.0pt;font-family:"Arial",sans-serif;color:#1F497D'>Gourley Law Group</span></b><span style='font-size:12.0pt'><o:p></o:p></span></p><p class=MsoNormal><b><span style='font-size:12.0pt;font-family:"Arial",sans-serif;color:#1F497D'>Snohomish Escrow</span></b><span style='font-size:12.0pt'><o:p></o:p></span></p><p class=MsoNormal><b><span style='font-size:12.0pt;font-family:"Arial",sans-serif;color:#1F497D'>The Exchange Connection</span></b><span style='font-size:12.0pt'><o:p></o:p></span></p><p class=MsoNormal><span style='font-size:12.0pt;font-family:"Arial",sans-serif;color:#1F497D'>1002 10<sup>th</sup> Street / PO Box 1091</span><span style='font-size:12.0pt'><o:p></o:p></span></p><p class=MsoNormal><span style='font-size:12.0pt;font-family:"Arial",sans-serif;color:#1F497D'>Snohomish, WA 98291</span><span style='font-size:12.0pt'><o:p></o:p></span></p><p class=MsoNormal><span style='font-size:12.0pt;font-family:"Arial",sans-serif;color:#1F497D'>360.568.5065</span><span style='font-size:12.0pt'><o:p></o:p></span></p><p class=MsoNormal><span style='font-size:12.0pt;font-family:"Arial",sans-serif;color:#1F497D'>360.568.1717 fax</span><span style='font-size:12.0pt'><o:p></o:p></span></p><p class=MsoNormal><u><span style='font-size:12.0pt;font-family:"Arial",sans-serif;color:#0563C1'><a href="mailto:dalynne@glgmail.com" target="_blank">dalynne@glgmail.com</a></span></u><span style='font-size:12.0pt'><o:p></o:p></span></p><p class=MsoNormal><u><span style='font-size:12.0pt;font-family:"Arial",sans-serif;color:#0563C1'>Website: <a href="http://www.glglawgroup.com/" target="_blank"><span style='color:blue'>www.glglawgroup.com</span></a></span></u><span style='font-size:12.0pt'><o:p></o:p></span></p><p class=MsoNormal style='mso-margin-top-alt:auto;mso-margin-bottom-alt:auto'><span style='font-size:12.0pt;font-family:"Arial",sans-serif'>As we face the challenges presented by COVID-19, Attorney/client meetings will be handled by teleconference or virtually whenever possible. 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