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</o:shapelayout></xml><![endif]--></head><body lang=EN-US link="#0563C1" vlink="#954F72"><div class=WordSection1><p class=MsoNormal><span style='font-size:14.0pt;font-family:"Times New Roman","serif"'>Jay, the US Attorney's office will be helpful. There are statutory requirements for extinguishing subordinate federal tax liens; they are going to want to appear, think about priority, and if they agree, they will create a document for filing that makes everything clear. I will send you a copy of one off-line to your email. You will then have notice and redemption issues that are different from other subordinate lienholders, but they are manageable and again, the people (read: paralegal assigned to this) at the US Attorney's office in Seattle have always been very friendly and easy to deal with on these. <o:p></o:p></span></p><p class=MsoNormal><span style='font-size:14.0pt;font-family:"Times New Roman","serif"'><o:p> </o:p></span></p><p class=MsoNormal><span style='font-size:14.0pt;font-family:"Times New Roman","serif"'>Rob<o:p></o:p></span></p><p class=MsoNormal><span style='font-size:14.0pt;font-family:"Times New Roman","serif"'><o:p> </o:p></span></p><div><p class=MsoNormal style='text-autospace:none'><span style='font-size:14.0pt;font-family:"Times New Roman","serif"'>Robert D. Wilson-Hoss <br>Hoss & Wilson-Hoss, LLP <br>236 West Birch Street <br>Shelton, WA 98584 <br>360 426-2999<o:p></o:p></span></p><p class=MsoNormal><span style='font-size:14.0pt;font-family:"Times New Roman","serif"'><a href="www.hossandwilsonhoss.com"><span style='color:blue'>www.hossandwilson-hoss.com</span></a><br><a href="mailto:rob@hctc.com"><span style='color:blue'>rob@hctc.com</span></a></span><o:p></o:p></p><p class=MsoNormal><o:p> </o:p></p><p class=MsoNormal style='text-autospace:none'><i><span style='font-family:"Times New Roman","serif"'>This message is intended solely for the use of the addressee and may contain information that is privileged, confidential, and exempt from disclosure under applicable law. If you are not the addressee, you are hereby notified that any use, distribution, or copying of this message is strictly prohibited. If you received this message in error, please notify us by reply e-mail or by telephone (call us collect at the number listed above) and immediately delete this message and any and all of its attachments. Thank you.<o:p></o:p></span></i></p><p class=MsoNormal><o:p> </o:p></p><p class=MsoNormal><b><span style='font-size:10.0pt;font-family:"Times New Roman","serif";text-transform:uppercase'>This office does debt collection and this e-mail may be an attempt to collect a debt, Any information obtained will be used for that purpose. </span></b><span style='font-size:10.0pt;font-family:"Times New Roman","serif"'>To the extent the Federal Fair Debt Collection Practices Act (15 U.S.C. § 1692) applies this firm is acting as a debt collector for the condominium/homeowners' association named above to collect a debt owed to it. Any information obtained will be used for collection purposes. You have the right to seek advice of legal counsel.</span><o:p></o:p></p></div><p class=MsoNormal><span style='font-size:14.0pt;font-family:"Times New Roman","serif"'><o:p> </o:p></span></p><div><div style='border:none;border-top:solid #B5C4DF 1.0pt;padding:3.0pt 0in 0in 0in'><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>Jay Goldstein<br><b>Sent:</b> Tuesday, August 14, 2018 10:15 AM<br><b>To:</b> WSBA Real Property Listserv<br><b>Subject:</b> [WSBARP] Federal tax lien--firearms and ammunition excise tax<o:p></o:p></span></p></div></div><p class=MsoNormal><o:p> </o:p></p><p class=MsoNormal><span style='font-size:14.0pt;font-family:"Times New Roman","serif";color:#2F5496'>Good morning all—<o:p></o:p></span></p><p class=MsoNormal><span style='font-size:14.0pt;font-family:"Times New Roman","serif";color:#2F5496'><o:p> </o:p></span></p><p class=MsoNormal><span style='font-size:14.0pt;font-family:"Times New Roman","serif";color:#2F5496'>We foreclosing on a gun manufacturer.<o:p></o:p></span></p><p class=MsoNormal><span style='font-size:14.0pt;font-family:"Times New Roman","serif";color:#2F5496'>Debtor has a federal tax lien junior to our lender client.<o:p></o:p></span></p><p class=MsoNormal><span style='font-size:14.0pt;font-family:"Times New Roman","serif";color:#2F5496'>Lien is for unpaid firearm and ammunition excise taxes.<o:p></o:p></span></p><p class=MsoNormal><span style='font-size:14.0pt;font-family:"Times New Roman","serif";color:#2F5496'><o:p> </o:p></span></p><p class=MsoNormal><span style='font-size:14.0pt;font-family:"Times New Roman","serif";color:#2F5496'>If anyone has experience in this regard, I would much appreciate brief discussion.<o:p></o:p></span></p><p class=MsoNormal><span style='font-size:14.0pt;font-family:"Times New Roman","serif";color:#2F5496'><o:p> </o:p></span></p><p class=MsoNormal><span style='font-size:14.0pt;font-family:"Times New Roman","serif";color:#2F5496'>Many thanks.<o:p></o:p></span></p><p class=MsoNormal><span style='font-size:14.0pt;font-family:"Times New Roman","serif";color:#2F5496'><o:p> </o:p></span></p><p class=MsoNormal><span style='font-size:14.0pt;font-family:"Times New Roman","serif";color:#2F5496'>J<o:p></o:p></span></p><p class=MsoNormal><span style='font-size:14.0pt;font-family:"Times New Roman","serif";color:#2F5496'><o:p> </o:p></span></p><p class=MsoNormal><span style='font-family:"Century Schoolbook";color:#385623'>Jay A. Goldstein<o:p></o:p></span></p><p class=MsoNormal><span style='font-family:"Century Schoolbook";color:#385623'>Of Counsel</span><span style='font-family:"Century Schoolbook";color:#538135'><o:p></o:p></span></p><p class=MsoNormal><b><span style='font-size:10.5pt;font-family:"Century Gothic","sans-serif";color:#E36C0A'><img border=0 width=302 height=78 id="Picture_x0020_1" src="cid:image002.jpg@01D433BA.BD0322E0" alt="Logo Color 946x243 pixels"></span></b><span style='font-size:14.0pt;font-family:"Times New Roman","serif";color:#2E74B5'><o:p></o:p></span></p><p class=MsoNormal><span style='font-size:10.5pt;font-family:"Arial","sans-serif";color:#404040'>1800 Cooper Point RD SW NO. 8</span><span style='font-size:10.5pt;font-family:"Arial","sans-serif";color:#5D6F21'> </span><span style='font-size:10.5pt;font-family:"Arial","sans-serif";color:#4C4C4C'> </span><span style='font-size:10.5pt;font-family:"Arial","sans-serif";color:#5C6D2C'>|</span><span style='font-size:10.5pt;font-family:"Arial","sans-serif";color:#5D6F21'> </span><span style='font-size:10.5pt;font-family:"Arial","sans-serif";color:#4C4C4C'> Olympia, WA 98502</span><span style='font-size:10.5pt;font-family:"Arial","sans-serif";color:#5D6F21'> <o:p></o:p></span></p><p class=MsoNormal><span style='font-size:10.5pt;font-family:"Arial","sans-serif";color:#4C4C4C'>Telephone 360.352.1970 </span><span style='font-size:10.5pt;font-family:"Arial","sans-serif";color:#1F497D'> </span><span style='font-size:10.5pt;font-family:"Arial","sans-serif";color:#5C6D2C'>| </span><span style='font-size:10.5pt;font-family:"Arial","sans-serif";color:#4C4C4C'> Fax 360.357.0844 </span><span style='font-size:10.5pt;font-family:"Arial","sans-serif";color:#5C6D2C'>|</span><span style='font-size:10.5pt;font-family:"Arial","sans-serif";color:#5D6F21'> </span><span style='font-size:10.5pt;font-family:"Arial","sans-serif";color:#4C4C4C'> <a href="http://www.jaglaw.net/"><span style='color:blue'>www.jaglaw.net</span></a> </span><span style='font-family:"Arial","sans-serif";color:#1F497D'> <o:p></o:p></span></p><p class=MsoNormal><u><span style='font-family:"Arial","sans-serif";color:#17365D'><a href="mailto:jay@jaglaw.net"><span style='color:blue'>jay@jaglaw.net</span></a><o:p></o:p></span></u></p><p class=MsoNormal><b><span style='font-family:"Times New Roman","serif";color:#17365D'><o:p> </o:p></span></b></p><p class=MsoNormal><span style='font-size:10.0pt;color:#000099'>Nothing contained herein should be construed as legal advice.<o:p></o:p></span></p><p class=MsoNormal><span style='font-size:10.0pt;color:#000099'>The purpose of this email is to transmit a message or document.<o:p></o:p></span></p><p class=MsoNormal><span style='font-size:10.0pt;color:#000099'>Should you not be the intended recipient of this email message,<o:p></o:p></span></p><p class=MsoNormal><span style='font-size:10.0pt;color:#000099'>please reply advising of the mistake and then delete this message <o:p></o:p></span></p><p class=MsoNormal><span style='font-size:10.0pt;color:#000099'>from your computer. Should you have any questions, <o:p></o:p></span></p><p class=MsoNormal><span style='font-size:10.0pt;color:#000099'>please call the Sender at 360-352-1970.<o:p></o:p></span></p><p class=MsoNormal><o:p> </o:p></p></div></body></html>