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</o:shapelayout></xml><![endif]--></head><body lang=EN-US link="#467886" vlink="#96607D" style='word-wrap:break-word'><div class=WordSection1><p class=MsoNormal>HC is the PR for mother. During the last 18 months of mom’s life, the PR and another sibling were co-AIFs and they paid in-home caregivers directly for round the clock care. The AIFs also helped her file her income taxes, but did not sign them as her representatives (mom was not incompetent, just needed assistance). Now one of the siblings (actually the sibling who was co-AIF with PR) wants the PR to go back and amend the tax returns the decedent filed for the last two years to account for the “nanny tax.” I know that the PR must review the decedent’s tax history and make sure that returns have been filed and any tax owed has been paid, but does that obligation extend to examining the old returns and amending them under these circumstances? In this situation, the PR has independent knowledge of how the caregivers were paid and the contents of the return, but what if s/he was uninvolved? Perhaps worth mentioning that PR thinks the sibling that is raising the issue is the type that might call the situation to the attention of the IRS—which does beg the question why they didn’t bring it up while they were AIF. <o:p></o:p></p><p class=MsoNormal><o:p> </o:p></p><p class=MsoNormal><span style='mso-ligatures:none'>Susan E. Spuller<o:p></o:p></span></p><p class=MsoNormal><span style='mso-ligatures:none'>Attorney at Law<o:p></o:p></span></p><p class=MsoNormal><span style='mso-ligatures:none'> <o:p></o:p></span></p><p class=MsoNormal><span style='mso-ligatures:none'>Peterson Spuller, PLLC<o:p></o:p></span></p><p class=MsoNormal><span style='mso-ligatures:none'><a href="https://www.google.com/maps/search/345+Knechtel+Way+NE,+Suite+102+Bainbridge+Island,+WA+98110?entry=gmail&source=g"><span style='color:blue'>345 Knechtel Way NE, Suite 102</span></a><o:p></o:p></span></p><p class=MsoNormal><span style='mso-ligatures:none'><a href="https://www.google.com/maps/search/345+Knechtel+Way+NE,+Suite+102+Bainbridge+Island,+WA+98110?entry=gmail&source=g"><span style='color:blue'>Bainbridge Island, WA 98110</span></a><o:p></o:p></span></p><p class=MsoNormal><span style='mso-ligatures:none'>206.855.9293<o:p></o:p></span></p><p class=MsoNormal><span style='mso-ligatures:none'>Fax: 206.678.0105<o:p></o:p></span></p><p class=MsoNormal style='mso-margin-top-alt:auto;mso-margin-bottom-alt:auto'><i><span style='mso-ligatures:none'>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.</span></i><span style='mso-ligatures:none'><o:p></o:p></span></p><p class=MsoNormal><o:p> </o:p></p></div></body></html>