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<p class="MsoNormal">My law partner Garrett Beyer is an experienced international tax attorney and handles FBAR issues, among other matters. His contact information is as follows:
<a href="mailto:garrett@higginsonbeyer.com">garrett@higginsonbeyer.com</a><o:p></o:p></p>
<p class="MsoNormal"> 206-623-8888
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<p class="MsoNormal"><o:p> </o:p></p>
<p class="MsoNormal"><span style="font-family:"Times New Roman",serif;font-variant:small-caps;mso-ligatures:none">___________________________<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:4.0pt;font-family:"Times New Roman",serif;font-variant:small-caps;mso-ligatures:none"><o:p> </o:p></span></p>
<p class="MsoNormal"><span style="font-family:"Times New Roman",serif;font-variant:small-caps;mso-ligatures:none">Carla J. Higginson,
</span><span style="font-size:10.0pt;font-family:"Times New Roman",serif;font-variant:small-caps;mso-ligatures:none">Attorney</span><b><span style="font-family:"Times New Roman",serif;mso-ligatures:none">
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<p class="MsoNormal"><b><span style="font-size:12.0pt;font-family:"Georgia",serif;font-variant:small-caps;color:#30452F;mso-ligatures:none">Higginson Beyer</span></b><b><span style="font-size:9.0pt;font-family:"Georgia",serif;font-variant:small-caps;color:#30452F;mso-ligatures:none">,
P.S. </span></b><span style="font-size:10.0pt;font-family:"Times New Roman",serif;font-variant:small-caps;mso-ligatures:none"> </span><span style="font-size:10.0pt;font-variant:small-caps;color:#1F497D;mso-ligatures:none"><img border="0" width="96" height="26" style="width:1.0in;height:.275in" id="Picture_x0020_1" src="cid:image001.png@01D937FC.147C7F90"></span><span style="font-size:10.0pt;font-family:"Times New Roman",serif;font-variant:small-caps;mso-ligatures:none">
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<p class="MsoNormal"><i><u><span style="font-size:7.5pt;font-family:"Georgia",serif;mso-ligatures:none">Friday Harbor Office</span></u></i><i><span style="font-size:7.5pt;font-family:"Georgia",serif;mso-ligatures:none">:<o:p></o:p></span></i></p>
<p class="MsoNormal"><span style="font-size:9.0pt;font-family:"Book Antiqua",serif;mso-ligatures:none">175 Second Street North, Friday Harbor, Washington 98250 | Telephone: (360) 378-2185 | Facsimile: (360) 378-3935<o:p></o:p></span></p>
<p class="MsoNormal"><i><u><span style="font-size:7.5pt;font-family:"Georgia",serif;mso-ligatures:none">Seattle Office</span></u></i><i><span style="font-size:7.5pt;font-family:"Georgia",serif;mso-ligatures:none">:<o:p></o:p></span></i></p>
<p class="MsoNormal"><span style="font-size:9.0pt;font-family:"Book Antiqua",serif;mso-ligatures:none">701 Fifth Avenue, Suite 5500, Seattle, Washington 98104 | Telephone: (206) 623-8888 | Facsimile: (360) 378-3935<o:p></o:p></span></p>
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<p class="MsoNormal"><b><i><u><span style="font-size:8.0pt;font-family:"Georgia",serif;color:#1C230F;mso-ligatures:none"><a href="mailto:carla@higginsonbeyer.com"><span style="color:blue">carla@higginsonbeyer.com</span></a><o:p></o:p></span></u></i></b></p>
<p class="MsoNormal"><i><span style="font-size:9.0pt;font-family:"Book Antiqua",serif;mso-ligatures:none">HigginsonBeyer.com<o:p></o:p></span></i></p>
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<p class="MsoNormal" style="text-align:justify"><span style="font-size:7.0pt;font-family:"Arial",sans-serif;mso-ligatures:none">*************************************************************************************<o:p></o:p></span></p>
<p class="MsoNormal" style="text-align:justify"><span style="font-size:7.0pt;font-family:"Arial",sans-serif;mso-ligatures:none">CONFIDENTIALITY NOTICE: The information in this electronic mail is legally privileged and confidential information intended only
for the use of the individual or entity named above. If the reader of this message is not the intended recipient, you are hereby notified that any dissemination, distribution or copy of the transmission is strictly prohibited. If you have received this transmission
in error, please delete the message and immediately notify us by telephone at (360) 378-2185 or by e-mail. Internet Communications are not secure and subject to possible data corruption, either accidentally or on purpose, and may contain viruses. Furthermore,
e-mail is an informal method of communication and for these reasons, it will normally be inappropriate to rely on advice contained in an e-mail without obtaining written confirmation of it. If we receive a request from you via e-mail, we will treat that as
authority to reply by e-mail.<o:p></o:p></span></p>
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<p class="MsoNormal"><b><span style="mso-ligatures:none">From:</span></b><span style="mso-ligatures:none"> wsbapt-bounces@lists.wsbarppt.com <wsbapt-bounces@lists.wsbarppt.com>
<b>On Behalf Of </b>Joshua McKarcher<br>
<b>Sent:</b> Friday, February 3, 2023 4:52 PM<br>
<b>To:</b> WSBA Probate & Trust Listserv <wsbapt@lists.wsbarppt.com><br>
<b>Subject:</b> [WSBAPT] Late FBAR reporting<o:p></o:p></span></p>
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<p class="MsoNormal"><span style="font-size:12.0pt;font-family:"Times New Roman",serif">If you have advised or know of a tax lawyer who can advise on the best way for an innocent, unknowing couple to report a few years of foreign asset holdings they had no
idea they were supposed to report to the IRS – if there is a “best way” to minimize the potential pain – I would be grateful for the referral.</span><o:p></o:p></p>
<p class="MsoNormal"><span style="font-size:12.0pt;font-family:"Times New Roman",serif"> </span><o:p></o:p></p>
<p class="MsoNormal"><span style="font-size:12.0pt;font-family:"Times New Roman",serif">(This is NOT for my wife and me, nor for a “friend.” I promise! A now-totally-freaking-out older couple, yes, but not me. It sure has that ring, though, so I felt obliged
to clarify! </span><span style="font-size:12.0pt;font-family:"Segoe UI Emoji",sans-serif">😉</span><span style="font-size:12.0pt;font-family:"Times New Roman",serif">)</span><o:p></o:p></p>
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<p class="MsoNormal"><span style="font-size:12.0pt;font-family:"Times New Roman",serif">Thanks, Josh
</span><o:p></o:p></p>
<p class="MsoNormal"><span style="font-size:12.0pt;font-family:"Times New Roman",serif"> </span><o:p></o:p></p>
<p class="MsoNormal"><span style="font-size:12.0pt;font-family:"Times New Roman",serif;mso-ligatures:none">Joshua D. McKarcher</span><o:p></o:p></p>
<p class="MsoNormal"><span style="font-size:12.0pt;font-family:"Times New Roman",serif;mso-ligatures:none">McKarcher Law PLLC</span><o:p></o:p></p>
<p class="MsoNormal"><span style="font-size:12.0pt;font-family:"Times New Roman",serif;mso-ligatures:none">537 6th Street</span><o:p></o:p></p>
<p class="MsoNormal"><span style="font-size:12.0pt;font-family:"Times New Roman",serif;mso-ligatures:none">Clarkston, WA 99403</span><o:p></o:p></p>
<p class="MsoNormal"><span style="font-size:12.0pt;font-family:"Times New Roman",serif;mso-ligatures:none">(509) 758-3345</span><o:p></o:p></p>
<p class="MsoNormal"><span style="font-size:12.0pt;font-family:"Times New Roman",serif;mso-ligatures:none">(509) 758-3314 (fax)</span><o:p></o:p></p>
<p class="MsoNormal"><span style="font-size:12.0pt;font-family:"Times New Roman",serif;mso-ligatures:none"><a href="mailto:josh@mckarcherlaw.com"><span style="color:#0086F0">josh@mckarcherlaw.com</span></a></span><o:p></o:p></p>
<p class="MsoNormal"><span style="font-size:12.0pt;font-family:"Times New Roman",serif;mso-ligatures:none"><a href="http://www.mckarcherlaw.com/"><span style="color:#0086F0">www.mckarcherlaw.com</span></a></span><o:p></o:p></p>
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