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<p class="MsoNormal"><span style="font-size:11.0pt;font-family:"Calibri","sans-serif";color:#1F497D">If I had time I would look into whether the penalties are actually within the authority of the penalizing agency. Presumably so; but government agencies have
been known to overstep.<o:p></o:p></span></p>
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<p class="MsoNormal"><span style="font-size:11.0pt;font-family:"Calibri","sans-serif";color:#1F497D">Roger Hawkes, WSBA # 5173<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:11.0pt;font-family:"Calibri","sans-serif";color:#1F497D">19909 Ballinger Way NE<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:11.0pt;font-family:"Calibri","sans-serif";color:#1F497D">Shoreline, WA 98155<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:11.0pt;font-family:"Calibri","sans-serif";color:#1F497D"><a href="http://www.hawkeslawfirm.com/"><span style="color:blue">www.hawkeslawfirm.com</span></a><o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:11.0pt;font-family:"Calibri","sans-serif";color:#1F497D">206 367 5000<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:11.0pt;font-family:"Calibri","sans-serif";color:#1F497D">Fax is 206 367 4005<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:11.0pt;font-family:"Calibri","sans-serif";color:#1F497D"><o:p> </o:p></span></p>
<p class="MsoNormal"><b><span style="font-size:10.0pt;font-family:"Tahoma","sans-serif"">From:</span></b><span style="font-size:10.0pt;font-family:"Tahoma","sans-serif""> Julie Martiniello [mailto:julie@dimensionlaw.com]
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<b>Sent:</b> Thursday, January 28, 2016 1:29 PM<br>
<b>To:</b> wsbarp@lists.wsbarppt.com<br>
<b>Subject:</b> [WSBARP] DOR- Excise Tax Penalties<o:p></o:p></span></p>
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<p class="MsoNormal"><span style="font-size:9.5pt">I have a client that was assessed excise tax one year after he transferred a controlling interest in his LLC to his son (without the help of an attorney). He thought it was a gift so no tax would be due, but
there was an underlying encumbrance that triggered tax on the whole value of the real property. </span><o:p></o:p></p>
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<p class="MsoNormal"><span style="font-size:9.5pt">DOR issued $17,000.00 in penalties on top of the tax owed. Has anyone here successfully had the penalties waived? Would you be willing to chat with me? WAC 458-20-228 does not look promising in his situation. <br>
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If you happen to have great experience and rapport with the DOR I would be happy to refer you the client as well.<o:p></o:p></span></p>
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<p class="MsoNormal"><span style="font-size:9.5pt;font-family:"Tahoma","sans-serif";color:#666666">Respectfully,</span><span style="font-size:9.5pt;color:#888888"><o:p></o:p></span></p>
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<p class="MsoNormal"><span style="font-size:9.5pt;font-variant:small-caps;color:#666666"><br>
</span><span style="font-size:13.5pt;font-variant:small-caps;color:#666666">Julie A. Martiniello |</span><span style="font-size:13.5pt;font-variant:small-caps;color:#888888"> Attorney</span><span style="font-size:13.5pt;font-variant:small-caps;color:#666666"> | DIMENSION L</span><span style="font-size:13.5pt;font-variant:small-caps;color:#888888">AW</span><span style="font-size:13.5pt;font-variant:small-caps;color:#666666"> G</span><span style="font-size:13.5pt;font-variant:small-caps;color:#888888">ROUP</span><span style="font-size:13.5pt;font-variant:small-caps;color:#666666"> </span><span style="font-size:13.5pt;font-variant:small-caps;color:#888888">P</span><span style="font-size:13.5pt;font-variant:small-caps;color:#666666">LLC </span><span style="font-size:9.5pt;color:#1F497D"><br>
</span><span style="font-size:10.0pt;font-family:"Tahoma","sans-serif";font-variant:small-caps;color:#666666">234 SW 43rd St, Suite MA | Renton, WA 9805</span><span style="font-size:10.0pt;font-family:"Tahoma","sans-serif";font-variant:small-caps;color:#888888">7</span><span style="font-size:7.5pt;font-variant:small-caps;color:#1F497D"><br>
</span><span style="font-size:7.5pt;font-variant:small-caps;color:#3D85C6">t: <u>206.973.3500 ext 201</u> | f: </span><u><span style="font-size:10.0pt;font-family:"Tahoma","sans-serif";font-variant:small-caps;color:#3D85C6">206.577.5090</span></u><u><span style="font-size:7.5pt;font-variant:small-caps;color:#3D85C6"> </span></u><span style="font-size:7.5pt;font-variant:small-caps;color:#3D85C6"> |</span><span style="font-size:7.5pt;font-family:"Arial","sans-serif";font-variant:small-caps;color:#3D85C6"> e:
Julie<u>@<a href="http://dimensionlaw.com/" target="_blank"><span style="color:#1155CC">dimensionlaw.com</span></a></u> </span><span style="font-size:7.5pt;font-variant:small-caps;color:#3D85C6">| <a href="http://www.dimensionlaw.com/" target="_blank"><span style="color:#1155CC">www.dimensionlaw.com</span></a></span><span style="font-size:9.5pt;color:#888888"><o:p></o:p></span></p>
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<p class="MsoNormal"><span style="font-size:9.5pt;color:#3D85C6"> </span><span style="font-size:9.5pt;color:#888888"><o:p></o:p></span></p>
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<p class="MsoNormal"><i><span style="font-size:10.0pt;font-family:"Tahoma","sans-serif";color:#E06666">*EFFECTIVE APRIL 6, 2015, PLEASE TAKE NOTE OF OUR NEW ADDRESS AND FAX NUMBER*</span></i><span style="font-size:10.0pt;color:#888888"><o:p></o:p></span></p>
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<p class="MsoNormal"><span style="font-size:7.5pt;font-family:"Tahoma","sans-serif";color:#3D85C6">PRIVILEGED AND CONFIDENTIAL:</span><span style="font-size:7.5pt;font-family:"Tahoma","sans-serif";color:#0B5394"> </span><span style="font-size:7.5pt;font-family:"Tahoma","sans-serif";color:#666666">This
e-mail (including any attachments) is intended only for the use of the individual or entity named above and may contain privileged or confidential information. If you are not the intended recipient, or the employee or agent responsible to deliver it to the
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<span style="font-size:7.5pt;font-family:"Tahoma","sans-serif";color:#3D85C6">PRIVILEGED AND CONFIDENTIAL:</span><span style="font-size:7.5pt;font-family:"Tahoma","sans-serif";color:#0B5394">
</span><span style="font-size:7.5pt;font-family:"Tahoma","sans-serif";color:#666666">This e-mail (including any attachments) is intended only for the use of the individual or entity named above and may contain privileged or confidential information. If you
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