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</o:shapelayout></xml><![endif]--></head><body lang=EN-US link="#0563C1" vlink="#954F72"><div class=WordSection1><p class=MsoNormal>My apologies for not providing you with more info, but you should be aware that Federal Liens have a “right of redemption” that trumps state law. <o:p></o:p></p><p class=MsoNormal><o:p> </o:p></p><p class=MsoNormal><o:p> </o:p></p><p class=MsoNormal><span style='color:black'>Nestor Gorfinkel, Attorney at Law<o:p></o:p></span></p><p class=MsoNormal><span style='color:black'>Licensed in Washington & Florida<o:p></o:p></span></p><p class=MsoNormal><span style='color:black'>Florida Civil-Law (International) Notary<o:p></o:p></span></p><p class=MsoNormal><span style='color:black'><o:p> </o:p></span></p><p class=MsoNormal><b><span style='font-size:10.0pt;color:black'>ATTENTION - This e-mail message and any attachment to this e-mail message may contain confidential information that is legally privileged. If you are not the intended recipient, you must not review, retransmit, convert to hard copy, copy, use or disseminate this e-mail or any attachments to it. If you have received this e-mail in error, please notify us immediately by return e-mail or by telephone at the phone numbers provided herein and delete this message. Please note that if this e-mail message contains a forwarded message or is a reply to a prior message, some or all of the contents of this message or any attachments may not have been produced by the sender.<o:p></o:p></span></b></p><p class=MsoNormal><b><span style='font-size:10.0pt;color:black'><o:p> </o:p></span></b></p><p class=MsoNormal><b><span style='font-size:24.0pt;font-family:Webdings;color:#009900'>P</span></b><b><span style='font-size:24.0pt;color:#009900'> </span></b><b><span style='font-size:9.0pt;font-family:"Verdana",sans-serif;color:#009900'>Please consider the environment before printing this e-mail.</span></b><span style='font-family:"Century Schoolbook",serif;color:black'><o:p></o:p></span></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><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 <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 <wsbarp@lists.wsbarppt.com><br><b>Subject:</b> [WSBARP] Federal tax lien--firearms and ammunition excise tax<o:p></o:p></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",serif;color:#385623'>Jay A. Goldstein<o:p></o:p></span></p><p class=MsoNormal><span style='font-family:"Century Schoolbook",serif;color:#385623'>Of Counsel</span><span style='font-family:"Century Schoolbook",serif;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 width=302 height=78 style='width:3.1458in;height:.8125in' id="Picture_x0020_1" src="cid:image002.jpg@01D433BB.A8C7E300" 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>