<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:x="urn:schemas-microsoft-com:office:excel" 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=us-ascii">
<meta name="Generator" content="Microsoft Word 15 (filtered medium)">
<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;}
/* Style Definitions */
p.MsoNormal, li.MsoNormal, div.MsoNormal
{margin:0in;
margin-bottom:.0001pt;
font-size:11.0pt;
font-family:"Calibri",sans-serif;}
a:link, span.MsoHyperlink
{mso-style-priority:99;
color:#0563C1;
text-decoration:underline;}
a:visited, span.MsoHyperlinkFollowed
{mso-style-priority:99;
color:#954F72;
text-decoration:underline;}
p.MsoListParagraph, li.MsoListParagraph, div.MsoListParagraph
{mso-style-priority:34;
margin-top:0in;
margin-right:0in;
margin-bottom:0in;
margin-left:.5in;
margin-bottom:.0001pt;
font-size:11.0pt;
font-family:"Calibri",sans-serif;}
p.msonormal0, li.msonormal0, div.msonormal0
{mso-style-name:msonormal;
mso-margin-top-alt:auto;
margin-right:0in;
mso-margin-bottom-alt:auto;
margin-left:0in;
font-size:11.0pt;
font-family:"Calibri",sans-serif;}
span.EmailStyle19
{mso-style-type:personal;
font-family:"Calibri",sans-serif;
color:#1F4E79;}
span.EmailStyle20
{mso-style-type:personal;
font-family:"Calibri",sans-serif;
color:windowtext;}
span.EmailStyle21
{mso-style-type:personal;
font-family:"Calibri",sans-serif;
color:#1F497D;}
span.EmailStyle22
{mso-style-type:personal-compose;
font-family:"Calibri",sans-serif;
color:windowtext;}
.MsoChpDefault
{mso-style-type:export-only;
font-size:10.0pt;}
@page WordSection1
{size:8.5in 11.0in;
margin:1.0in 1.0in 1.0in 1.0in;}
div.WordSection1
{page:WordSection1;}
/* List Definitions */
@list l0
{mso-list-id:1008294554;
mso-list-type:hybrid;
mso-list-template-ids:433339798 67698703 67698713 67698715 67698703 67698713 67698715 67698703 67698713 67698715;}
@list l0:level1
{mso-level-tab-stop:none;
mso-level-number-position:left;
text-indent:-.25in;}
@list l0:level2
{mso-level-number-format:alpha-lower;
mso-level-tab-stop:none;
mso-level-number-position:left;
text-indent:-.25in;}
@list l0:level3
{mso-level-number-format:roman-lower;
mso-level-tab-stop:none;
mso-level-number-position:right;
text-indent:-9.0pt;}
@list l0:level4
{mso-level-tab-stop:none;
mso-level-number-position:left;
text-indent:-.25in;}
@list l0:level5
{mso-level-number-format:alpha-lower;
mso-level-tab-stop:none;
mso-level-number-position:left;
text-indent:-.25in;}
@list l0:level6
{mso-level-number-format:roman-lower;
mso-level-tab-stop:none;
mso-level-number-position:right;
text-indent:-9.0pt;}
@list l0:level7
{mso-level-tab-stop:none;
mso-level-number-position:left;
text-indent:-.25in;}
@list l0:level8
{mso-level-number-format:alpha-lower;
mso-level-tab-stop:none;
mso-level-number-position:left;
text-indent:-.25in;}
@list l0:level9
{mso-level-number-format:roman-lower;
mso-level-tab-stop:none;
mso-level-number-position:right;
text-indent:-9.0pt;}
@list l1
{mso-list-id:1119758001;
mso-list-template-ids:751089758;}
@list l1:level2
{mso-level-number-format:alpha-lower;
mso-level-tab-stop:1.0in;
mso-level-number-position:left;
text-indent:-.25in;}
ol
{margin-bottom:0in;}
ul
{margin-bottom:0in;}
--></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="#0563C1" vlink="#954F72">
<div class="WordSection1">
<p class="MsoNormal"><font size="2" color="#1f497d" face="Calibri"><span style="font-size:11.0pt;color:#1F497D">I have found the IRS to be diligent about recording a release once payment is made. So, if there is no release it is highly likely there has been
no payment.<o:p></o:p></span></font></p>
<p class="MsoNormal"><font size="2" color="#1f497d" face="Calibri"><span style="font-size:11.0pt;color:#1F497D">I don’t think the IRS can re-file anymore. So, waiting out the two years is not a bad idea.<o:p></o:p></span></font></p>
<p class="MsoNormal"><font size="2" color="#1f497d" face="Calibri"><span style="font-size:11.0pt;color:#1F497D">IRS may not be willing to talk to you about someone else’s tax debt until you fax them a lot of paperwork to paper their file showing your connection
to the property.<o:p></o:p></span></font></p>
<p class="MsoNormal"><font size="2" color="#1f497d" face="Calibri"><span style="font-size:11.0pt;color:#1F497D">I would just keep mum and wait out the two years.<o:p></o:p></span></font></p>
<p class="MsoNormal"><font size="2" face="Calibri"><span style="font-size:11.0pt"><o:p> </o:p></span></font></p>
<p class="MsoNormal"><font size="4" color="#1f497d" face="Arial"><span style="font-size:13.0pt;font-family:"Arial",sans-serif;color:#1F497D">Rod Harmon</span></font><o:p></o:p></p>
<p class="MsoNormal"><b><font size="4" color="#1f497d" face="Arial"><span style="font-size:13.0pt;font-family:"Arial",sans-serif;color:#1F497D;font-weight:bold"> </span></font></b><o:p></o:p></p>
<p class="MsoNormal"><b><font size="4" color="#1f497d" face="Arial"><span style="font-size:13.0pt;font-family:"Arial",sans-serif;color:#1F497D;font-weight:bold">RODNEY T. HARMON</span></font></b><o:p></o:p></p>
<p class="MsoNormal"><b><font size="2" color="#1f497d" face="Arial"><span style="font-size:11.0pt;font-family:"Arial",sans-serif;color:#1F497D;font-weight:bold"> Attorney at Law</span></font></b><o:p></o:p></p>
<p class="MsoNormal"><font size="2" color="#1f497d" face="Arial"><span style="font-size:10.0pt;font-family:"Arial",sans-serif;color:#1F497D"> P.O. Box 1066</span></font><o:p></o:p></p>
<p class="MsoNormal"><font size="2" color="#1f497d" face="Arial"><span style="font-size:10.0pt;font-family:"Arial",sans-serif;color:#1F497D"> Bothell, WA 98041</span></font><o:p></o:p></p>
<p class="MsoNormal"><font size="2" color="#1f497d" face="Arial"><span style="font-size:10.0pt;font-family:"Arial",sans-serif;color:#1F497D"> Tel: (425) 402-7800</span></font><o:p></o:p></p>
<p class="MsoNormal"><font size="2" color="#1f497d" face="Arial"><span style="font-size:10.0pt;font-family:"Arial",sans-serif;color:#1F497D"> Fax: (425) 458-9096</span></font><o:p></o:p></p>
<p class="MsoNormal"><font size="2" color="#1f497d" face="Arial"><span style="font-size:10.0pt;font-family:"Arial",sans-serif;color:#1F497D"> <a href="http://www.rodharmon.com"><font color="#0563c1"><span style="color:#0563C1">www.rodharmon.com</span></font></a></span></font><o:p></o:p></p>
<p class="MsoNormal"><font size="2" color="#1f497d" face="Arial"><span style="font-size:10.0pt;font-family:"Arial",sans-serif;color:#1F497D"> <a href="mailto:rodharmon@msn.com"><font color="#0563c1"><span style="color:#0563C1">rodharmon@msn.com</span></font></a></span></font><o:p></o:p></p>
<p class="MsoNormal" style="margin-top:6.0pt"><font size="2" face="Calibri"><span style="font-size:11.0pt"><o:p> </o:p></span></font></p>
<p class="MsoNormal"><font size="2" face="Calibri"><span style="font-size:11.0pt"><o:p> </o:p></span></font></p>
<p class="MsoNormal"><font size="2" color="#1f497d" face="Calibri"><span style="font-size:11.0pt;color:#1F497D"><o:p> </o:p></span></font></p>
<p class="MsoNormal"><font size="2" color="#1f497d" face="Calibri"><span style="font-size:11.0pt;color:#1F497D"><o:p> </o:p></span></font></p>
<p class="MsoNormal"><font size="2" color="#1f497d" face="Calibri"><span style="font-size:11.0pt;color:#1F497D"><o:p> </o:p></span></font></p>
<div>
<div style="border:none;border-top:solid #E1E1E1 1.0pt;padding:3.0pt 0in 0in 0in">
<p class="MsoNormal"><b><font size="2" face="Calibri"><span style="font-size:11.0pt;font-weight:bold">From:</span></font></b> wsbarp-bounces@lists.wsbarppt.com [mailto:wsbarp-bounces@lists.wsbarppt.com]
<b><span style="font-weight:bold">On Behalf Of </span></b>ron@housh.org<br>
<b><span style="font-weight:bold">Sent:</span></b> Wednesday, June 13, 2018 11:22 AM<br>
<b><span style="font-weight:bold">To:</span></b> 'WSBA Real Property Listserv' <wsbarp@lists.wsbarppt.com><br>
<b><span style="font-weight:bold">Subject:</span></b> Re: [WSBARP] [WSBAPT] Federal Tax Lien<o:p></o:p></p>
</div>
</div>
<p class="MsoNormal"><font size="2" face="Calibri"><span style="font-size:11.0pt"><o:p> </o:p></span></font></p>
<p class="MsoNormal"><font size="2" face="Calibri"><span style="font-size:11.0pt">Client acquired property via a sheriff’s sale.<o:p></o:p></span></font></p>
<p class="MsoNormal"><font size="2" face="Calibri"><span style="font-size:11.0pt"><o:p> </o:p></span></font></p>
<p class="MsoNormal"><font size="2" face="Calibri"><span style="font-size:11.0pt">After the sale, the client obtained a Title Guaranty that identifies a recorded Notice of Federal Tax Lien. 1040 taxes owed by the former owner of the property for 2006. The
Notice states that the last day for refiling is 3/9/2020 [which is 10 years following the recording of the Notice of Federal Tax Lien].<o:p></o:p></span></font></p>
<p class="MsoNormal"><font size="2" face="Calibri"><span style="font-size:11.0pt"><o:p> </o:p></span></font></p>
<p class="MsoNormal"><font size="2" face="Calibri"><span style="font-size:11.0pt">Questions for anyone familiar with IRS practices with regard to recorded tax liens:<o:p></o:p></span></font></p>
<p class="MsoNormal"><font size="2" face="Calibri"><span style="font-size:11.0pt"><o:p> </o:p></span></font></p>
<ol style="margin-top:0in" start="1" type="1">
<li class="MsoNormal" style="mso-list:l0 level1 lfo3"><font size="2" face="Calibri"><span style="font-size:11.0pt">If the tax debt is satisfied, does the IRS generally record a release or simply await the expiration of the 10-year period without any filing/re-filing?<o:p></o:p></span></font></li><li class="MsoNormal" style="mso-list:l0 level1 lfo3"><font size="2" face="Calibri"><span style="font-size:11.0pt">If the tax debt has not been satisfied does interest run on the debt at 12% and do any penalties also accrue?<o:p></o:p></span></font></li><li class="MsoNormal" style="mso-list:l0 level1 lfo3"><font size="2" face="Calibri"><span style="font-size:11.0pt">The identified debt is $12,000; therefore, I suspect my client may ask:<o:p></o:p></span></font>
<ol style="margin-top:0in" start="1" type="a">
<li class="MsoNormal" style="mso-list:l0 level2 lfo3"><font size="2" face="Calibri"><span style="font-size:11.0pt">If we do nothing for 2 years and there is no re-filing, then the lien is extinguished and title is clear of that lien – correct?<o:p></o:p></span></font></li><li class="MsoNormal" style="mso-list:l0 level2 lfo3"><font size="2" face="Calibri"><span style="font-size:11.0pt">If so, do we flag the status of this unpaid debt by calling the IRS and inquiring if the debt has been paid? In other words, if we call and learn
that the debt has not been paid, is the IRS then more inclined to start a foreclosure proceeding notwithstanding the relatively small amount of the debt?<o:p></o:p></span></font></li></ol>
</li></ol>
<p class="MsoNormal"><font size="2" face="Calibri"><span style="font-size:11.0pt"><o:p> </o:p></span></font></p>
<p class="MsoNormal"><font size="2" face="Calibri"><span style="font-size:11.0pt">Thanks in advance for any insights.<o:p></o:p></span></font></p>
<p class="MsoNormal"><font size="2" face="Calibri"><span style="font-size:11.0pt"><o:p> </o:p></span></font></p>
<p class="MsoNormal"><font size="2" face="Calibri"><span style="font-size:11.0pt">Ron<o:p></o:p></span></font></p>
<p class="MsoNormal"><font size="2" face="Calibri"><span style="font-size:11.0pt"><o:p> </o:p></span></font></p>
<div>
<p class="MsoNormal"><b><font size="3" color="red" face="Arial"><span style="font-size:12.0pt;font-family:"Arial",sans-serif;color:red;font-weight:bold"><o:p> </o:p></span></font></b></p>
<p class="MsoNormal"><b><font size="3" color="red" face="Arial"><span style="font-size:12.0pt;font-family:"Arial",sans-serif;color:red;font-weight:bold">I AM TYPICALLY IN THE SEATTLE OFFICE ON TUESDAY AND THURSDAY AND IN THE MOUNT VERNON OFFICE ON MONDAY, WEDNESDAY
AND FRIDAY <o:p></o:p></span></font></b></p>
<p class="MsoNormal"><b><font size="2" color="green" face="Arial"><span style="font-size:10.0pt;font-family:"Arial",sans-serif;color:green;font-weight:bold"><o:p> </o:p></span></font></b></p>
<p class="MsoNormal"><b><font size="2" color="green" face="Arial"><span style="font-size:10.0pt;font-family:"Arial",sans-serif;color:green;font-weight:bold">Ronald G. Housh, P.S.</span></font></b><font size="2" color="#1f497d" face="Arial"><span style="font-size:10.0pt;font-family:"Arial",sans-serif;color:#1F497D"><o:p></o:p></span></font></p>
<p class="MsoNormal"><b><font size="2" color="green" face="Arial"><span style="font-size:10.0pt;font-family:"Arial",sans-serif;color:green;font-weight:bold">Attorney at Law</span></font></b><font size="2" color="#1f497d" face="Arial"><span style="font-size:10.0pt;font-family:"Arial",sans-serif;color:#1F497D"><o:p></o:p></span></font></p>
<p class="MsoNormal"><font size="2" color="#1f497d" face="Arial"><span style="font-size:10.0pt;font-family:"Arial",sans-serif;color:#1F497D"> <o:p></o:p></span></font></p>
<p class="MsoNormal"><b><font size="2" color="green" face="Arial"><span style="font-size:10.0pt;font-family:"Arial",sans-serif;color:green;font-weight:bold">Seattle Office:</span></font></b><font size="2" color="#1f497d" face="Arial"><span style="font-size:10.0pt;font-family:"Arial",sans-serif;color:#1F497D"><o:p></o:p></span></font></p>
<p class="MsoNormal"><b><font size="2" color="green" face="Arial"><span style="font-size:10.0pt;font-family:"Arial",sans-serif;color:green;font-weight:bold">1420 Fifth Avenue, Suite 3000</span></font></b><font size="2" color="#1f497d" face="Arial"><span style="font-size:10.0pt;font-family:"Arial",sans-serif;color:#1F497D"><o:p></o:p></span></font></p>
<p class="MsoNormal"><b><font size="2" color="green" face="Arial"><span style="font-size:10.0pt;font-family:"Arial",sans-serif;color:green;font-weight:bold">Seattle, WA 98101-2393</span></font></b><font size="2" color="#1f497d" face="Arial"><span style="font-size:10.0pt;font-family:"Arial",sans-serif;color:#1F497D"><o:p></o:p></span></font></p>
<p class="MsoNormal"><b><font size="2" color="green" face="Arial"><span style="font-size:10.0pt;font-family:"Arial",sans-serif;color:green;font-weight:bold">Phone: 206-381-1341</span></font></b><font size="2" color="#1f497d" face="Arial"><span style="font-size:10.0pt;font-family:"Arial",sans-serif;color:#1F497D"><o:p></o:p></span></font></p>
<p class="MsoNormal"><b><font size="2" color="green" face="Arial"><span style="font-size:10.0pt;font-family:"Arial",sans-serif;color:green;font-weight:bold">Fax: 206-464-0461</span></font></b><font size="2" color="#1f497d" face="Arial"><span style="font-size:10.0pt;font-family:"Arial",sans-serif;color:#1F497D"><o:p></o:p></span></font></p>
<p class="MsoNormal"><b><font size="2" color="green" face="Arial"><span style="font-size:10.0pt;font-family:"Arial",sans-serif;color:green;font-weight:bold">Email:
</span></font></b><font size="2" color="#1f497d" face="Arial"><span style="font-size:10.0pt;font-family:"Arial",sans-serif;color:#1F497D"><a href="mailto:ron@housh.org"><b><font color="green"><span style="color:green;font-weight:bold">ron@housh.org</span></font></b></a><o:p></o:p></span></font></p>
<p class="MsoNormal"><font size="2" color="#1f497d" face="Arial"><span style="font-size:10.0pt;font-family:"Arial",sans-serif;color:#1F497D"><o:p> </o:p></span></font></p>
<p class="MsoNormal"><b><font size="2" color="green" face="Arial"><span style="font-size:10.0pt;font-family:"Arial",sans-serif;color:green;font-weight:bold">Mount Vernon Office:</span></font></b><font size="2" color="#1f497d" face="Arial"><span style="font-size:10.0pt;font-family:"Arial",sans-serif;color:#1F497D"><o:p></o:p></span></font></p>
<p class="MsoNormal"><b><font size="2" color="green" face="Arial"><span style="font-size:10.0pt;font-family:"Arial",sans-serif;color:green;font-weight:bold">21411 Bluejay Place</span></font></b><font size="2" color="#1f497d" face="Arial"><span style="font-size:10.0pt;font-family:"Arial",sans-serif;color:#1F497D"><o:p></o:p></span></font></p>
<p class="MsoNormal"><b><font size="2" color="green" face="Arial"><span style="font-size:10.0pt;font-family:"Arial",sans-serif;color:green;font-weight:bold">Mount Vernon, WA 98274</span></font></b><font size="2" color="#1f497d" face="Arial"><span style="font-size:10.0pt;font-family:"Arial",sans-serif;color:#1F497D"><o:p></o:p></span></font></p>
<p class="MsoNormal"><b><font size="2" color="green" face="Arial"><span style="font-size:10.0pt;font-family:"Arial",sans-serif;color:green;font-weight:bold">Phone: 206-235-2459</span></font></b><font size="2" color="#1f497d" face="Arial"><span style="font-size:10.0pt;font-family:"Arial",sans-serif;color:#1F497D"><o:p></o:p></span></font></p>
<p class="MsoNormal"><b><font size="2" color="green" face="Arial"><span style="font-size:10.0pt;font-family:"Arial",sans-serif;color:green;font-weight:bold">Email:
</span></font></b><b><font size="2" color="#1f497d" face="Arial"><span style="font-size:10.0pt;font-family:"Arial",sans-serif;color:#1F497D;font-weight:bold"><a href="mailto:ron@housh.org"><font color="green"><span style="color:green">ron@housh.org</span></font></a><o:p></o:p></span></font></b></p>
</div>
<p class="MsoNormal"><font size="2" face="Calibri"><span style="font-size:11.0pt"><o:p> </o:p></span></font></p>
<p class="MsoNormal"><font size="2" face="Calibri"><span style="font-size:11.0pt"><o:p> </o:p></span></font></p>
</div>
</body>
</html>