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<p class="MsoNormal">Wise listmates, <o:p></o:p></p>
<p class="MsoNormal"><o:p> </o:p></p>
<p class="MsoNormal">I am trying to determine if a client may disclaim her husband’s community property share of real estate which she inherited from him. She is also the Personal Representative and, early in the probate, she recorded a PR deed re-titling
the property in her name as the beneficiary. Now she wishes to disclaim her inherited share. She has taken no other action with regard to selling, renting, or otherwise acting as the sole owner of the property and she is within the 9 month window.
<o:p></o:p></p>
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<p class="MsoNormal">Does anyone have a case law cite and/or experience with the IRS/DOR on this scenario?<o:p></o:p></p>
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<p class="MsoNormal">Many thanks in advance for your input.<o:p></o:p></p>
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<p class="MsoNormal"><span style="font-size:12.0pt;font-family:"Arial",sans-serif">Sara D. Longley<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:12.0pt;font-family:"Arial",sans-serif">Senior Attorney<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:12.0pt;font-family:"Arial",sans-serif">Ivy Law Group, PLLC<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:12.0pt;font-family:"Arial",sans-serif">1734 NW Market Street<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:12.0pt;font-family:"Arial",sans-serif">Seattle, WA 98107<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:12.0pt;font-family:"Arial",sans-serif">Phone: (206) 706-2909<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:12.0pt;font-family:"Arial",sans-serif;color:#1F497D"><a href="mailto:sara@ivylawgroup.com"><span style="color:#0563C1">sara@ivylawgroup.com</span></a><o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:12.0pt;font-family:"Arial",sans-serif">Pronouns: she, her, hers<o:p></o:p></span></p>
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<p class="MsoNormal"><span style="font-size:1.0pt;font-family:"Arial Narrow",sans-serif;color:#76923C"><img border="0" width="122" height="107" id="Picture_x0020_1" src="cid:image001.jpg@01D85EF3.2210CD60" alt="cid:image001.jpg@01CF48D6.0249B5A0"></span><o:p></o:p></p>
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