<html xmlns:v="urn:schemas-microsoft-com:vml" xmlns:o="urn:schemas-microsoft-com:office:office" xmlns:w="urn:schemas-microsoft-com:office:word" xmlns:m="http://schemas.microsoft.com/office/2004/12/omml" xmlns="http://www.w3.org/TR/REC-html40">
<head>
<meta http-equiv="Content-Type" content="text/html; charset=utf-8">
<meta name="Generator" content="Microsoft Word 15 (filtered medium)">
<!--[if !mso]><style>v\:* {behavior:url(#default#VML);}
o\:* {behavior:url(#default#VML);}
w\:* {behavior:url(#default#VML);}
.shape {behavior:url(#default#VML);}
</style><![endif]--><style><!--
/* Font Definitions */
@font-face
{font-family:"Cambria Math";
panose-1:2 4 5 3 5 4 6 3 2 4;}
@font-face
{font-family:Calibri;
panose-1:2 15 5 2 2 2 4 3 2 4;}
@font-face
{font-family:Aptos;}
@font-face
{font-family:Georgia;
panose-1:2 4 5 2 5 4 5 2 3 3;}
/* Style Definitions */
p.MsoNormal, li.MsoNormal, div.MsoNormal
{margin:0in;
font-size:12.0pt;
font-family:"Aptos",sans-serif;}
a:link, span.MsoHyperlink
{mso-style-priority:99;
color:blue;
text-decoration:underline;}
span.EmailStyle21
{mso-style-type:personal-reply;
font-family:"Aptos",sans-serif;
color:#1F497D;}
.MsoChpDefault
{mso-style-type:export-only;
font-size:10.0pt;
mso-ligatures:none;}
@page WordSection1
{size:8.5in 11.0in;
margin:1.0in 1.0in 1.0in 1.0in;}
div.WordSection1
{page:WordSection1;}
--></style><!--[if gte mso 9]><xml>
<o:shapedefaults v:ext="edit" spidmax="1026" />
</xml><![endif]--><!--[if gte mso 9]><xml>
<o:shapelayout v:ext="edit">
<o:idmap v:ext="edit" data="1" />
</o:shapelayout></xml><![endif]-->
</head>
<body lang="EN-US" link="blue" vlink="purple" style="word-wrap:break-word">
<div class="WordSection1">
<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>
<div>
<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:1.3in;height:1.3in" id="Picture_x0020_448946909" src="cid:image002.png@01DC1D9E.1984E3D0"><span style="mso-ligatures:standardcontextual"><o:p></o:p></span></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>
<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"><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>
</div>
<p class="MsoNormal"><span style="color:#1F497D"><o:p> </o:p></span></p>
<div>
<div style="border:none;border-top:solid #E1E1E1 1.0pt;padding:3.0pt 0in 0in 0in">
<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>Nick Pleasants<br>
<b>Sent:</b> Thursday, September 4, 2025 12:30 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>
</div>
</div>
<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>
<div>
<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:2.325in;height:.9916in" id="Picture_x0020_1" src="cid:image003.jpg@01DC1D9E.1984E3D0" 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>
</div>
<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>
<div style="border:none;border-top:solid #E1E1E1 1.0pt;padding:3.0pt 0in 0in 0in">
<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>
</div>
<p class="MsoNormal"><o:p> </o:p></p>
<div>
<div>
<p class="MsoNormal"><span style="font-family:"Arial",sans-serif">Hello Listmates,</span><o:p></o:p></p>
</div>
<div>
<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>
</div>
<div>
<p class="MsoNormal"><span style="font-family:"Arial",sans-serif">Warmly,</span><o:p></o:p></p>
</div>
<div>
<p class="MsoNormal"><span style="font-family:"Arial",sans-serif">Laura </span><o:p></o:p></p>
</div>
<div>
<p class="MsoNormal"><o:p> </o:p></p>
</div>
<div>
<div>
<div>
<div>
<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>
</div>
</div>
</div>
</div>
</div>
</div>
</body>
</html>