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</o:shapelayout></xml><![endif]--></head><body lang=EN-US link=blue vlink=purple><div class=WordSection1><p class=MsoNormal>How old is the tax debt? Was it based upon a filed return?<o:p></o:p></p><p class=MsoNormal><o:p> </o:p></p><p class=MsoNormal>Jeff Davis<o:p></o:p></p><p class=MsoNormal><o:p> </o:p></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>Bryce Dille<br><b>Sent:</b> Monday, July 17, 2017 12:19 PM<br><b>To:</b> wsbarp@lists.wsbarppt.com<br><b>Subject:</b> [WSBARP] IRS LIEN<o:p></o:p></p></div></div><p class=MsoNormal><o:p> </o:p></p><p class=MsoNormal>Recorded deed transferred property to my client and erroneously added several other family members who were to take no interest in the property. This was in 1993. Client for whatever reason didn’t catch the error. He has been paying taxes on property ever since. When error was discovered the other grantees realized the error and quit claimed their interest to my client. Unfortunately several year prior the IRS filed a tax lien on property of one of the grantees. My client tried to sell the property and IRS is taking the position their lien is good since at the time or recording the taxpayer grantee had a recorded interest in the property even though it was done erroneously and we could reform the deed. Any thoughts on IRS position<o:p></o:p></p><p class=MsoNormal><o:p> </o:p></p><table class=MsoNormalTable border=0 cellspacing=0 cellpadding=0 width="98%" style='width:98.46%'><tr style='height:135.9pt'><td width="85%" valign=top style='width:85.18%;padding:0in 7.5pt 0in 0in;height:135.9pt'><table class=MsoNormalTable border=0 cellspacing=0 cellpadding=0 width=534 style='width:400.7pt'><tr style='height:1.45in'><td width="97%" valign=top style='width:97.7%;padding:0in 7.5pt 0in 0in;height:1.45in'><p class=MsoNormal><o:p> </o:p></p><p class=MsoNormal><o:p> </o:p></p><table class=MsoNormalTable border=0 cellspacing=0 cellpadding=0 width="100%" style='width:100.0%'><tr><td valign=top style='padding:0in 7.5pt 0in 0in'><p class=MsoNormal><img width=141 height=120 style='width:1.4687in;height:1.25in' id="Picture_x0020_1" src="cid:image001.jpg@01D2FEFD.4FB81210" alt="cid:image001.jpg@01D1AB8F.1C8227E0"><span style='font-size:12.0pt;font-family:"Times New Roman",serif;color:#1F497D'><o:p></o:p></span></p></td><td valign=top style='padding:0in 0in 0in 7.5pt'><table class=MsoNormalTable border=0 cellspacing=0 cellpadding=0 width=217 style='width:162.75pt'><tr><td width="100%" colspan=3 valign=top style='width:100.0%;padding:0in 0in 0in 0in'><p class=MsoNormal><b><span style='font-family:"Segoe UI",sans-serif;color:#17365D'>Bryce H. Dille</span></b><span style='font-size:10.0pt;font-family:"Segoe UI",sans-serif;color:#17365D'> </span><span style='font-size:7.5pt;font-family:"Segoe UI",sans-serif;color:#B9B9B9'>|</span><span style='font-size:10.0pt;font-family:"Segoe UI",sans-serif;color:#424242'> Attorney at Law</span><span style='font-size:12.0pt;font-family:"Times New Roman",serif;color:#1F497D'><o:p></o:p></span></p></td></tr><tr style='height:37.5pt'><td width="100%" colspan=3 style='width:100.0%;padding:3.0pt 0in 0in 0in;height:37.5pt'><p class=MsoNormal><span style='font-size:10.0pt;font-family:"Segoe UI",sans-serif;color:#424242'>P: 253.848.3513</span><span style='font-size:7.5pt;font-family:"Segoe UI",sans-serif;color:#B9B9B9'>|</span><span style='font-size:10.0pt;font-family:"Segoe UI",sans-serif;color:#424242'> F: 253.845.4941<o:p></o:p></span></p><p class=MsoNormal><span style='font-size:10.0pt;font-family:"Segoe UI",sans-serif;color:#424242'>317 South Meridian<o:p></o:p></span></p><p class=MsoNormal><span style='font-size:10.0pt;font-family:"Segoe UI",sans-serif;color:#424242'>Puyallup, WA 98371<o:p></o:p></span></p><p class=MsoNormal><span style='font-size:10.0pt;font-family:"Segoe UI",sans-serif'><a href="mailto:bryced@cdb-law.com">bryced@cdb-law.com</a></span><u><span style='color:blue'><o:p></o:p></span></u></p><p class=MsoNormal><a href="http://www.cdb-law.com/"><span style='font-size:10.0pt;font-family:"Segoe UI",sans-serif;color:#FF9900'>www.cdb-law.com</span></a><span style='font-size:12.0pt;font-family:"Times New Roman",serif;color:#1F497D'><o:p></o:p></span></p></td></tr><tr><td width="100%" nowrap colspan=3 style='width:100.0%;padding:3.0pt 0in 11.25pt 0in'></td></tr><tr><td style='padding:0in 0in 0in 0in'></td><td style='padding:0in 0in 0in 0in'></td><td width="39%" style='width:39.32%;padding:0in 0in 0in 0in'></td></tr></table></td></tr></table><p class=MsoNormal><o:p> </o:p></p><p class=MsoNormal><span style='font-size:9.0pt'>This transmission contains confidential attorney-client communications and may not be disclosed to any person but the intended recipient(s). If this matter is transmitted to you in error, please notify the sender immediately. </span><o:p></o:p></p><p class=MsoNormal><o:p> </o:p></p><p class=MsoNormal>Business Entity Creation and Management<o:p></o:p></p><p class=MsoNormal>Business, Government and Tax Law<o:p></o:p></p><p class=MsoNormal>Real Estate and Land Use, Residential, Commercial and Condominium Development<o:p></o:p></p><p class=MsoNormal>Real Estate and Commercial Transactions & Closings, Including Performing Services as IRS Section 1031 Exchange Facilitator<o:p></o:p></p><p class=MsoNormal>Estate Planning, including Wills and Trusts, and Probate Administration<o:p></o:p></p><p class=MsoNormal>Representation Homeowners/Condominium Association Real Estate Developments<o:p></o:p></p><p class=MsoNormal>Real Property Foreclosures and Forfeitures<o:p></o:p></p></td><td width="2%" valign=top style='width:2.3%;padding:0in 0in 0in 7.5pt;height:1.45in'><p class=MsoNormal><o:p> </o:p></p></td></tr></table></td><td width="2%" valign=top style='width:2.4%;padding:0in 0in 0in 7.5pt;height:135.9pt'><p class=MsoNormal><o:p> </o:p></p></td><td width="12%" valign=top style='width:12.42%;padding:0in 11.25pt 0in 48.0pt;height:135.9pt'></td></tr></table><p class=MsoNormal><o:p> </o:p></p><p class=MsoNormal><o:p> </o:p></p><p class=MsoNormal><o:p> </o:p></p><p class=MsoNormal><o:p> </o:p></p><p class=MsoNormal><o:p> </o:p></p><p class=MsoNormal> <o:p></o:p></p><p class=MsoNormal><o:p> </o:p></p><p class=MsoNormal> <o:p></o:p></p><p class=MsoNormal><o:p> </o:p></p><p class=MsoNormal> <o:p></o:p></p><p class=MsoNormal><o:p> </o:p></p><p class=MsoNormal> <o:p></o:p></p><p class=MsoNormal><o:p> </o:p></p><p class=MsoNormal> <o:p></o:p></p><p class=MsoNormal> <o:p></o:p></p><p class=MsoNormal><o:p> </o:p></p></div></body></html>