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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>Good afternoon listmates,<o:p></o:p></p><p class=MsoNormal>I represent the PR of an estate where the decedent, through counsel, was in the process of disputing a claim by the IRS for back taxes when she passed away unexpectedly. Because it’s the IRS, the dispute is STILL going on and it’s not clear to me when or how it will be resolved, though the tax attorney apparently feels relatively confident that he will prevail. We did publish a probate notice to creditors and the 4 months since the first date of publication has long since passed. Today I received a Request for Special Notice and a Creditor’s Claim from the California Franchise Tax Board(FTB) for just over $10k for state income tax for the same years that are at issue with the IRS. The FTB’s notice is dated March 30 but, thus far, the claim has not been filed with the court. I had no idea that there was an additional debt for state income taxes, and I haven’t connected with my client yet to find out if the PR was aware. I do not believe that the FTB was given actual notice. I have been told that the creditor’s claim period just won’t cut the mustard with the IRS, but what about a state taxing agency? Has anyone ever dealt with this? I’d appreciate thoughts. <o:p></o:p></p><p class=MsoNormal><o:p> </o:p></p><p class=MsoNormal>Susan E. Spuller<o:p></o:p></p><p class=MsoNormal>Attorney at Law<o:p></o:p></p><p class=MsoNormal><o:p> </o:p></p><p class=MsoNormal>Peterson Spuller, PLLC<o:p></o:p></p><p class=MsoNormal>345 Knechtel Way NE, Suite 102<o:p></o:p></p><p class=MsoNormal>Bainbridge Island, WA 98110<o:p></o:p></p><p class=MsoNormal>206.855.9293<o:p></o:p></p><p class=MsoNormal>Fax: 206.678.0105<o:p></o:p></p><p class=MsoNormal><o:p> </o:p></p><p class=MsoNormal><o:p> </o:p></p><p class=MsoNormal><i>The information contained in this email is confidential and may also be attorney-client privileged. The information is intended only for the use of the individual or entity to whom it is addressed. If you are not the intended recipient, or the employee or agent responsible for delivering it to the intended recipient, you are hereby notified that any use, dissemination, distribution or copying of this communication is strictly prohibited. If you have received this email in error, please immediately notify me by replying to this email and delete the original. Thank you.<o:p></o:p></i></p><p class=MsoNormal><o:p> </o:p></p></div></body></html>