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<p class="MsoNormal"><span style="font-size:11.0pt;font-family:"Calibri","sans-serif"">In my experience if the person at anytime had a resident alien card (green card), then they are not classified as a foreign person under FIRPTA. Perhaps this is the quandary.
The IRS has guidelines for who is, and is not, a foreign person as far as tax returns and the amount withheld by FIRTA is all subject to their status. I recently had these questions come up and I got some expert advice from international tax CPA Monica Langfeldt
in Seattle. 206 713 2365<o:p></o:p></span></p>
<p class="MsoNormal"><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;font-family:"Arial","sans-serif"">Douglas W. Scott<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Arial","sans-serif"">Law Offices of Douglas W. Scott<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Arial","sans-serif"">Windermere Building<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:11.0pt;font-family:"Arial","sans-serif"">1810 15th Place NW, Suite 203<br>
Issaquah, Washington, 98027<br>
V. 425.392.8550<br>
F. 425-392-2829 <o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Arial","sans-serif""><a href="http://www.davisscottlaw.com/">www.davisscottlaw.com</a><o:p></o:p></span></p>
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<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""> wsbarp-bounces@lists.wsbarppt.com [mailto:wsbarp-bounces@lists.wsbarppt.com]
<b>On Behalf Of </b>Craig Blackmon<br>
<b>Sent:</b> Monday, October 16, 2017 2:48 PM<br>
<b>To:</b> WSBA Real Property List Serve<br>
<b>Subject:</b> [WSBARP] Referral for FIRPTA attorney<o:p></o:p></span></p>
<p class="MsoNormal"><o:p> </o:p></p>
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<p class="MsoNormal">'Mates, anyone interested in helping a PC navigate the Foreign Investment in Real Property Tax Act? Escrow for earlier failed sale said client not subject (not a foreign person within the meaning of the Act), but current escrow says she
is. Needs attorney to analyze and if appropriate weigh in.<o:p></o:p></p>
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<p class="MsoNormal"><o:p> </o:p></p>
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<p class="MsoNormal">All names will be forwarded.<o:p></o:p></p>
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<p class="MsoNormal"><o:p> </o:p></p>
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<p class="MsoNormal">Craig<br clear="all">
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<p class="MsoNormal"><span style="font-size:9.5pt">Craig Blackmon, Attorney at Law<o:p></o:p></span></p>
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<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Arial","sans-serif""><a href="http://www.seattlepropertylawyer.com/" target="_blank">Seattle Real Estate Lawyer</a></span><span style="font-size:9.5pt"><o:p></o:p></span></p>
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<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Arial","sans-serif";color:#212121">92 Lenora St. (The Makers Space, a shared work environment) </span><span style="font-size:9.5pt"><o:p></o:p></span></p>
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<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Arial","sans-serif";color:#212121">Seattle WA 98121</span><span style="font-size:9.5pt"><o:p></o:p></span></p>
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<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Arial","sans-serif";color:#212121">Office/Cell: </span><span style="font-size:9.5pt">(206) 369-5949 Fax: (206) 770-7328 <o:p></o:p></span></p>
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<p class="MsoNormal"><span style="font-size:9.5pt"><a href="https://twitter.com/LawyerBroker" target="_blank">@LawyerBroker</a><o:p></o:p></span></p>
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<p class="MsoNormal"><span style="font-size:9.5pt"><a href="http://www.seattlepropertylawyer.com/blog?category=Buy+without+an+Agent" target="_blank">How to Buy Without an Agent</a> | <a href="http://www.seattlepropertylawyer.com/blog?category=Sell+FSBO" target="_blank">How
to Sell FSBO</a> | <a href="http://www.seattlepropertylawyer.com/blog?category=Real+Estate+Glossary" target="_blank">RE Glossary</a><o:p></o:p></span></p>
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<p class="MsoNormal"><span style="font-size:9.5pt">CONFIDENTIALITY NOTICE: This communication is a private, confidential electronic communication encompassed by 18 USC 2510. It is for the sole use of the intended recipient and receipt by anyone other than the
intended recipient does not constitute a loss of its confidential or privileged nature. Any review or distribution by others is strictly prohibited. If you are not the intended recipient please inform the sender and destroy all copies.<o:p></o:p></span></p>
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