<html 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)"><style><!--
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--></style></head><body lang=EN-US link=blue vlink="#954F72"><div class=WordSection1><p class=MsoNormal>I would recommend the services of Ken Weil for dealing with IRS tax issues, including the possibility of dealing with the liability through a Chapter 13 or even a Chapter 7 filing.</p><p class=MsoNormal><o:p> </o:p></p><p class=MsoNormal>Kary L. Krismer</p><p class=MsoNormal>John L. Scott/KMS Renton<br>206 723-2148</p><p class=MsoNormal><o:p> </o:p></p><div style='mso-element:para-border-div;border:none;border-top:solid #E1E1E1 1.0pt;padding:3.0pt 0in 0in 0in'><p class=MsoNormal style='border:none;padding:0in'><b>From: </b><a href="mailto:j.mccrady@pstitle.com">John McCrady</a><br><b>Sent: </b>Monday, July 10, 2017 2:37 PM<br><b>To: </b><a href="mailto:wsbarp@lists.wsbarppt.com">WSBA Real Property Listserv</a><br><b>Subject: </b>Re: [WSBARP] homestead exemption</p></div><p class=MsoNormal><o:p> </o:p></p><p class=MsoNormal><span style='color:#2E75B6'>Essentially the state homestead protection does not extend to Federal Tax Liens.<o:p></o:p></span></p><p class=MsoNormal><span style='color:#2E75B6'>However there are protections build into the Code that offer some limited help.<o:p></o:p></span></p><p class=MsoNormal><span style='color:#2E75B6'><o:p> </o:p></span></p><p class=MsoNormal><span style='color:#2E75B6'>See Sections 6334(a)(13) and 6334(e) of the Internal Revenue Code<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:HelveticaNeueETW01-55Rg;color:#1F497D'>John McCrady<o:p></o:p></span></p><p class=MsoNormal><span style='font-family:HelveticaNeueETW01-55Rg;color:#1F497D'>Counsel</span><span style='color:#1F497D'><o:p></o:p></span></p><p class=MsoNormal><span style='color:#1F497D'>Puget Sound Title Company<o:p></o:p></span></p><p class=MsoNormal><span style='color:#1F497D'>5350 Orchard Street West<o:p></o:p></span></p><p class=MsoNormal><span style='color:#1F497D'>University Place WA 98466<o:p></o:p></span></p><p class=MsoNormal><span style='color:#1F497D'>253-476-5721<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>From:</b> wsbarp-bounces@lists.wsbarppt.com [mailto:wsbarp-bounces@lists.wsbarppt.com] <b>On Behalf Of </b>Tim Knowling<br><b>Sent:</b> Monday, July 10, 2017 1:40 PM<br><b>To:</b> 'Wsbarp (wsbarp@lists.wsbarppt.com)' <wsbarp@lists.wsbarppt.com><br><b>Subject:</b> Re: [WSBARP] homestead exemption<o:p></o:p></p></div></div><p class=MsoNormal><o:p> </o:p></p><p class=MsoNormal><o:p> </o:p></p><p class=MsoNormal>Listmates,<o:p></o:p></p><p class=MsoNormal><o:p> </o:p></p><p class=MsoNormal>Will the homestead exemption protect a debtor’s home against an IRS levy/sale for past due income tax if the equity is less than $125k? <o:p></o:p></p><p class=MsoNormal><o:p> </o:p></p><p class=MsoNormal>Thanks for any help on this.<o:p></o:p></p><p class=MsoNormal><o:p> </o:p></p><p class=MsoNormal>Tim Knowling<o:p></o:p></p><p class=MsoNormal>LAW OFFICES OF TIMOTHY J. KNOWLING<o:p></o:p></p><p class=MsoNormal>1833 N 105<sup>th</sup> Street Suite 101<o:p></o:p></p><p class=MsoNormal>Seattle, WA 98133<o:p></o:p></p><p class=MsoNormal>O: 206-282-5630<o:p></o:p></p><p class=MsoNormal>F: 206-281-9032<o:p></o:p></p><p class=MsoNormal><o:p> </o:p></p><p class=MsoNormal><o:p> </o:p></p></div></body></html>