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<p class="MsoNormal">This can work both ways. If Oregon’s legislature passed a statute 100 years ago or something that said something like “The State and its agencies shall not be required to recognize the actions of an attorney in fact appointed by a document
other than on a form approved by the Governor,” then there may have to a <b><u>federal</u></b> law or some other superseding law that requires a state to “recognize the actions of an attorney in fact appointed by a document” valid under the state law of the
state in which it was executed (or some such thing).<o:p></o:p></p>
<p class="MsoNormal"><o:p> </o:p></p>
<p class="MsoNormal">I remember the first time I found out Social Security couldn’t care one iota about a financial/asset power of attorney. “We don’t recognize those.” I thought I’d left the country or planet momentarily. I had thought to myself, “Why wouldn’t
you WANT to? Wouldn’t it save you a lot of misery and process?”<o:p></o:p></p>
<p class="MsoNormal"><o:p> </o:p></p>
<p class="MsoNormal">BUT for the record, I will be surprised if Oregon’s DOR really does have such a rule, because it would presumably stall in its tracks any collection or settlement efforts with any incapacitated taxpayer who does not have a court-appointed
conservator acceptable to Oregon. But maybe they’d answer my imagined questions above the same way SSA has for a very long time apparently, to my great consternation.<o:p></o:p></p>
<p class="MsoNormal"><o:p> </o:p></p>
<p class="MsoNormal">Best, Josh <o:p></o:p></p>
<p class="MsoNormal"><o:p> </o:p></p>
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<p class="MsoNormal"><b><span style="font-size:11.0pt;font-family:"Calibri",sans-serif">From:</span></b><span style="font-size:11.0pt;font-family:"Calibri",sans-serif"> wsbapt-bounces@lists.wsbarppt.com <wsbapt-bounces@lists.wsbarppt.com>
<b>On Behalf Of </b>Michele Moore<br>
<b>Sent:</b> Thursday, September 4, 2025 1:18 PM<br>
<b>To:</b> WSBA Probate & Trust Listserv <wsbapt@lists.wsbarppt.com><br>
<b>Subject:</b> Re: [WSBAPT] Washington Powers of Attorney and the Oregon Department of Revenue<o:p></o:p></span></p>
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<p class="MsoNormal"><o:p> </o:p></p>
<p class="MsoNormal"><span style="color:#1F497D">Hi, Nick! I just love it when someone talks about the U.S. Constitution. I have had attorneys balk at my referring to the Constitution in court, “I don’t know what the Constitution has to do with this,” etc.
Hope you’re doing well.<o:p></o:p></span></p>
<p class="MsoNormal"><span style="color:#1F497D"><o:p> </o:p></span></p>
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<p class="MsoNormal"><span style="font-family:"Calibri",sans-serif;color:black;background:white;mso-ligatures:standardcontextual">Very truly yours,</span><span style="font-family:"Calibri",sans-serif;color:#1F497D;mso-ligatures:standardcontextual"><o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-family:"Calibri",sans-serif;color:#1F497D;mso-ligatures:standardcontextual"><o:p> </o:p></span></p>
<p class="MsoNormal"><span style="font-family:"Calibri",sans-serif;color:black;background:white;mso-ligatures:standardcontextual">Michele Moore</span><span style="font-family:"Calibri",sans-serif;color:#1F497D;mso-ligatures:standardcontextual"><o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-family:"Calibri",sans-serif;color:black;background:white;mso-ligatures:standardcontextual">Attorney</span><span style="font-family:"Calibri",sans-serif;color:#1F497D;mso-ligatures:standardcontextual"><o:p></o:p></span></p>
<p class="MsoNormal"><span style="color:black;mso-ligatures:standardcontextual"><o:p> </o:p></span></p>
<p class="MsoNormal"><span style="color:black"><img width="125" height="125" style="width:1.3035in;height:1.3035in" id="Picture_x0020_448946909" src="cid:image001.png@01DC1DA2.F672AC10"></span><span style="color:black;mso-ligatures:standardcontextual"><o:p></o:p></span></p>
<p class="MsoNormal" style="background:white"><span style="font-size:11.0pt;font-family:"Calibri",sans-serif;color:#201F1E">110 West Sixth Avenue, Suite 193 <o:p></o:p></span></p>
<p class="MsoNormal" style="background:white"><span style="font-size:11.0pt;font-family:"Calibri",sans-serif;color:#201F1E;border:none windowtext 1.0pt;padding:0in">Ellensburg, WA 98926</span><span style="font-size:11.0pt;font-family:"Calibri",sans-serif;color:#201F1E"><o:p></o:p></span></p>
<p class="MsoNormal" style="background:white"><span style="font-size:11.0pt;font-family:"Calibri",sans-serif;color:#201F1E">509.968.5021<o:p></o:p></span></p>
<p class="MsoNormal" style="background:white"><span style="font-size:11.0pt;font-family:"Calibri",sans-serif;color:#201F1E"><a href="http://www.guardianlaw.us/" target="loopstyle_link" data-loopstyle="link"><span style="color:#0563C1">www.guardianlaw.us</span></a><o:p></o:p></span></p>
<p class="MsoNormal" style="background:white"><span style="font-size:11.0pt;font-family:"Calibri",sans-serif;color:#201F1E"><o:p> </o:p></span></p>
<p class="MsoNormal" style="background:white"><u><span style="font-size:11.0pt;font-family:"Calibri",sans-serif;color:black;mso-ligatures:standardcontextual">Office Hours</span></u><span style="font-size:11.0pt;font-family:"Calibri",sans-serif;color:black;mso-ligatures:standardcontextual"><o:p></o:p></span></p>
<p class="MsoNormal" style="background:white"><span style="font-size:11.0pt;font-family:"Calibri",sans-serif;color:black;mso-ligatures:standardcontextual">Monday--Thursday, 9:00 a.m. to 4:00 p.m.<o:p></o:p></span></p>
<p class="MsoNormal" style="background:white"><span style="font-size:11.0pt;font-family:"Calibri",sans-serif;color:black;mso-ligatures:standardcontextual">Fridays by Appointment<o:p></o:p></span></p>
<p class="MsoNormal" style="background:white"><span style="font-size:11.0pt;font-family:"Calibri",sans-serif;color:black;mso-ligatures:standardcontextual">Closed weekends and court holidays</span><span style="font-size:11.0pt;font-family:"Calibri",sans-serif;color:#1F497D;mso-ligatures:standardcontextual"><o:p></o:p></span></p>
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<p class="MsoNormal" style="background:white"><b><span style="font-size:8.0pt;font-family:"Times New Roman",serif;color:#1F497D;background:white;mso-ligatures:standardcontextual">This message is intended for the use of the individual or entity to which it is
transmitted and may contain information that is privileged, confidential and exempt from disclosure under applicable laws. If the reader of this communication is not the intended recipient, you are hereby notified that any dissemination, distribution or copying
of this communication is strictly prohibited. If you have received this communication in error, please notify us immediately by telephone. Thank you</span></b><span style="font-size:7.5pt;font-family:"Arial",sans-serif;color:#201F1E;background:white;mso-ligatures:standardcontextual">.</span><span style="font-size:11.0pt;color:#201F1E;mso-ligatures:standardcontextual"><o:p></o:p></span></p>
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<p class="MsoNormal"><span style="color:#1F497D"><o:p> </o:p></span></p>
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<p class="MsoNormal"><b><span style="font-size:11.0pt;font-family:"Calibri",sans-serif">From:</span></b><span style="font-size:11.0pt;font-family:"Calibri",sans-serif">
<a href="mailto:wsbapt-bounces@lists.wsbarppt.com">wsbapt-bounces@lists.wsbarppt.com</a> <<a href="mailto:wsbapt-bounces@lists.wsbarppt.com">wsbapt-bounces@lists.wsbarppt.com</a>>
<b>On Behalf Of </b>Nick Pleasants<br>
<b>Sent:</b> Thursday, September 4, 2025 12:30 PM<br>
<b>To:</b> WSBA Probate & Trust Listserv <<a href="mailto:wsbapt@lists.wsbarppt.com">wsbapt@lists.wsbarppt.com</a>><br>
<b>Subject:</b> Re: [WSBAPT] Washington Powers of Attorney and the Oregon Department of Revenue<o:p></o:p></span></p>
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<p class="MsoNormal"><o:p> </o:p></p>
<p class="MsoNormal">No. I would refer them to the Full Faith and Credit clause, Article IV, Section I of the US Constitution.<o:p></o:p></p>
<p class="MsoNormal">Best, <o:p></o:p></p>
<p class="MsoNormal">Nick<o:p></o:p></p>
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<p class="MsoNormal"><b><span style="color:black">Nicholas Pleasants | Shareholder</span></b><span style="font-size:11.0pt;font-family:"Calibri",sans-serif"><o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:11.0pt;color:#70AD47"><img border="0" width="223" height="95" style="width:2.3214in;height:.988in" id="Picture_x0020_1" src="cid:image002.jpg@01DC1DA2.F672AC10" alt="OseranHahnAttyatLaw 8"></span><span style="font-size:11.0pt;font-family:"Calibri",sans-serif"><o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:11.0pt;color:black">11225 SE 6<sup>th</sup> Street | Suite 100 | Bellevue, WA 98004<br>
Main: (425) 455-3900 | Fax: (425) 455-9201 | E-mail: </span><u><span style="font-size:11.0pt;color:#0563C1"><a href="mailto:npleasants@ohswlaw.com"><span style="color:#0563C1">npleasants@ohswlaw.com</span></a></span></u><span style="font-size:11.0pt;font-family:"Calibri",sans-serif"><o:p></o:p></span></p>
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<p class="MsoNormal"><span style="font-size:10.0pt;color:#1F497D">CONFIDENTIALITY NOTE: This e-mail message contains information belonging to the law firm of Oseran Hahn, P.S., which may be privileged, confidential and/or protected from disclosure. The information
is intended only for the use of the individual or entity named above. If you think that you have received this message in error, please e-mail the sender. If you are not the intended recipient, any dissemination, distribution or copying is strictly prohibited.</span><o:p></o:p></p>
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<p class="MsoNormal"><b><span style="font-size:11.0pt;font-family:"Calibri",sans-serif">From:</span></b><span style="font-size:11.0pt;font-family:"Calibri",sans-serif">
<a href="mailto:wsbapt-bounces@lists.wsbarppt.com">wsbapt-bounces@lists.wsbarppt.com</a> <<a href="mailto:wsbapt-bounces@lists.wsbarppt.com">wsbapt-bounces@lists.wsbarppt.com</a>>
<b>On Behalf Of </b>Laura Latta<br>
<b>Sent:</b> Thursday, September 4, 2025 11:11 AM<br>
<b>To:</b> WSBA Probate & Trust Listserv <<a href="mailto:wsbapt@lists.wsbarppt.com">wsbapt@lists.wsbarppt.com</a>><br>
<b>Subject:</b> [WSBAPT] Washington Powers of Attorney and the Oregon Department of Revenue<o:p></o:p></span></p>
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<p class="MsoNormal"><o:p> </o:p></p>
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<p class="MsoNormal"><span style="font-family:"Arial",sans-serif">Hello Listmates,</span><o:p></o:p></p>
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<p class="MsoNormal"><span style="font-family:"Arial",sans-serif">Has anyone encountered the Oregon Department of Revenue rejecting a Washington state power of attorney and refusing to assist the agent appointed therein solely on the basis of the POA being
executed in WA? <span style="color:#1F1F1F;letter-spacing:.15pt">If so, are you aware of any valid legal basis for such a rejection? Your insights would be greatly appreciated.</span></span><o:p></o:p></p>
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<p class="MsoNormal"><span style="font-family:"Arial",sans-serif">Warmly,</span><o:p></o:p></p>
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<p class="MsoNormal"><span style="font-family:"Arial",sans-serif">Laura </span><o:p></o:p></p>
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<p class="MsoNormal"><o:p> </o:p></p>
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<p class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto"><b><span style="font-family:"Georgia",serif;color:#45818E">Laura Latta<br>
Law Office of Laura Latta PLLC</span></b><o:p></o:p></p>
<p class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto;background-image:initial;background-position:initial;background-repeat:initial">
<span style="font-family:"Georgia",serif;color:#666666">she/her</span><o:p></o:p></p>
<p style="margin:0in;line-height:13.15pt;background-image:initial;background-position:initial;background-repeat:initial">
<span style="font-family:"Georgia",serif;color:#666666">Phone (206) 841-2344</span><o:p></o:p></p>
<p class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto;background-image:initial;background-position:initial;background-repeat:initial">
<span style="font-family:"Georgia",serif;color:#666666"><a href="https://linkprotect.cudasvc.com/url?a=http%3a%2f%2fwww.LauraLatta.com&c=E,1,j16JIaHWmlWSlhE4GpGoQ0cLKnK_EgyIJxZXjDgqmVAU__ZdNwOxyhrweqlq4Mg-ESjoHVF9PrmeTiCTERiDd7ZbiNgjRPk7N99B-EgXqsUrJQ,,&typo=1" target="_blank">www.LauraLatta.com</a></span><o:p></o:p></p>
<p style="margin:0in;line-height:13.15pt;background-image:initial;background-position:initial;background-repeat:initial">
<span style="font-family:"Georgia",serif;color:#666666">4010 Lake Washington Blvd. NE Ste. 202</span><o:p></o:p></p>
<p style="margin:0in;line-height:13.15pt;background-image:initial;background-position:initial;background-repeat:initial">
<span style="font-family:"Georgia",serif;color:#666666">Kirkland, WA 98033</span><o:p></o:p></p>
<p class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto"><span style="color:#134F5C"> </span><o:p></o:p></p>
<p class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto"><b><span style="color:#444444">NOTICE: This communication may contain privileged or other confidential information. If you have received it in error, please advise the sender by
replying to this email and immediately delete the message and any attachments without copying it or disclosing its contents to others.</span></b><o:p></o:p></p>
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