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<p class="MsoNormal"><a name="OLE_LINK1"></a><a name="OLE_LINK2"><span style="mso-bookmark:OLE_LINK1">I am reviewing some old estate files, and I notice that when the client elected the “qualified family owned business” status , the IRS sent out a letter saying
that they issued a letter requesting a Certificate of Continued Qualified Use be sent to them, for example in 2011. About a year later (2012) the IRS sent a letter “No response to this request has been received. … Because we have not been able to make a determination
regarding the potential recapture… we will not be able to release the lien until the Certificate is provided. Assume no Certificate is ever filed. After about 20 years, is it recommended that PR’s (if they can be located) file a Certificate of Continued
Qualified Use… or is that 10 year lien released by operation of law?<o:p></o:p></span></a></p>
<p class="MsoNormal"><span style="mso-bookmark:OLE_LINK2"><span style="mso-bookmark:OLE_LINK1"><o:p> </o:p></span></span></p>
<p class="MsoNormal"><span style="mso-bookmark:OLE_LINK2"><span style="mso-bookmark:OLE_LINK1">Thanks<o:p></o:p></span></span></p>
<p class="MsoNormal"><span style="mso-bookmark:OLE_LINK2"><span style="mso-bookmark:OLE_LINK1"><o:p> </o:p></span></span></p>
<p class="MsoNormal"><span style="mso-bookmark:OLE_LINK2"><span style="mso-bookmark:OLE_LINK1">Josh<o:p></o:p></span></span></p>
<p class="MsoNormal"><span style="mso-bookmark:OLE_LINK2"><span style="mso-bookmark:OLE_LINK1"><o:p> </o:p></span></span></p>
<p class="MsoNormal"><span style="mso-bookmark:OLE_LINK2"><span style="mso-bookmark:OLE_LINK1"><b><span style="font-size:18.0pt;font-family:"Calibri",sans-serif;color:#004080;mso-ligatures:none">Joshua F. Grant</span></b></span></span><span style="mso-bookmark:OLE_LINK2"><span style="mso-bookmark:OLE_LINK1"><span style="font-size:14.0pt;font-family:"Calibri",sans-serif;color:#004080;mso-ligatures:none"><br>
</span></span></span><span style="mso-bookmark:OLE_LINK2"><span style="mso-bookmark:OLE_LINK1"><span style="font-size:14.0pt;font-family:"Calibri",sans-serif;color:black"><img width="166" height="34" style="width:1.725in;height:.3583in" id="Picture_x0020_2" src="cid:image001.png@01DB2945.FC2AB0A0"><span style="mso-ligatures:none"><br>
</span></span></span></span><span style="mso-bookmark:OLE_LINK2"><span style="mso-bookmark:OLE_LINK1"><span style="font-family:"Calibri",sans-serif;color:#004080;mso-ligatures:none">P. O. Box 619<br>
Wilbur, WA 99185<br>
509 647 5578<o:p></o:p></span></span></span></p>
<p class="MsoNormal"><span style="mso-bookmark:OLE_LINK2"><span style="mso-bookmark:OLE_LINK1"><span style="font-family:"Calibri",sans-serif;color:#004080;mso-ligatures:none">jgrant@advocateslg.com</span></span></span><span style="font-family:"Calibri",sans-serif;color:#004080;mso-ligatures:none"><o:p></o:p></span></p>
<p class="MsoNormal"><o:p> </o:p></p>
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