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<p class="MsoNormal"><span style="font-size:11.0pt;color:#1F497D">Tom, your inquiry gives me a chance to return the favor of input that I have received from others of our colleagues.<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:11.0pt;color:#1F497D"><o:p> </o:p></span></p>
<p class="MsoNormal"><span style="font-size:11.0pt;color:#1F497D">Under the enabling legislation, an estate or trust is not an “eligible individual” for purposes of receiving the relief.<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:11.0pt;color:#1F497D"><o:p> </o:p></span></p>
<p class="MsoNormal"><span style="font-size:11.0pt;color:#1F497D">At the same time, to date, the IRS, when asked, has not commented on whether they would attempt to collect or assess penalties related to receipt of the relief check and at least as to this point,
they don’t seem to have issued any guidance on the matter. In short, there doesn’t seem to be a definitive answer as to whether to keep the check or return the check, other than the plain language of the enabling legislation.
<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:11.0pt;color:#1F497D"><o:p> </o:p></span></p>
<p class="MsoNormal"><span style="font-size:11.0pt;color:#1F497D">Best, Claudia<o:p></o:p></span></p>
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<p class="MsoNormal"><span style="font-size:11.0pt;color:#1F497D"><o:p> </o:p></span></p>
<p class="MsoNormal"><b><i><span style="font-family:ParkAvenue;color:#1F4E79">Claudia A. Gowan<o:p></o:p></span></i></b></p>
<p class="MsoNormal"><b><i><span style="font-size:11.0pt;color:#1F497D"><o:p> </o:p></span></i></b></p>
<p class="MsoNormal"><b><span style="font-size:11.0pt;color:#1F497D">Claudia A. Gowan, PLLC<o:p></o:p></span></b></p>
<p class="MsoNormal"><b><span style="font-size:11.0pt;color:#1F497D">1001 Fourth Avenue, Suite 3200<o:p></o:p></span></b></p>
<p class="MsoNormal"><b><span style="font-size:11.0pt;color:#1F497D">Seattle, WA 98154<o:p></o:p></span></b></p>
<p class="MsoNormal"><b><span style="font-size:11.0pt;color:#1F497D">(206) 443-2733 (T)<o:p></o:p></span></b></p>
<p class="MsoNormal"><b><span style="font-size:11.0pt;color:#1F4E79"><a href="mailto:claudia@cagowanlaw.com"><span style="color:#1F4E79">claudia@cagowanlaw.com</span></a><o:p></o:p></span></b></p>
<p class="MsoNormal"><b><span style="font-size:11.0pt;color:#1F4E79"><o:p> </o:p></span></b></p>
<p class="MsoNormal"><b><span style="font-size:11.0pt;color:#1F4E79"><a href="http://www.seattletrustsandestates.com/"><span style="color:#1F4E79">www.seattletrustsandestates.com</span></a><o:p></o:p></span></b></p>
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<p class="MsoNormal"><b><span style="font-size:11.0pt">From:</span></b><span style="font-size:11.0pt"> wsbarp-bounces@lists.wsbarppt.com [mailto:wsbarp-bounces@lists.wsbarppt.com]
<b>On Behalf Of </b>Tom Westbrook<br>
<b>Sent:</b> Tuesday, April 28, 2020 9:55 AM<br>
<b>To:</b> WSBA Real Property Listserv <wsbarp@lists.wsbarppt.com><br>
<b>Subject:</b> Re: [WSBARP] Stimulus for the departed<o:p></o:p></span></p>
</div>
</div>
<p class="MsoNormal"><o:p> </o:p></p>
<p class="MsoNormal"><span style="font-size:11.0pt;font-family:"Arial",sans-serif;color:#1F497D">Ron and all,</span><o:p></o:p></p>
<p class="MsoNormal"><span style="font-size:11.0pt;font-family:"Arial",sans-serif;color:#1F497D"> </span><o:p></o:p></p>
<p class="MsoNormal"><span style="font-size:11.0pt;font-family:"Arial",sans-serif;color:#1F497D">So I have an interesting one. IRS sends the check made payable to Joe Blow, deceased and to the PR by name. It was mailed to PR’s address. Seems like the IRS obviously
knew he was deceased from my client setting up an estate TIN but no one is checking to make sure no checks are sent to a deceased person. My plan is to return to IRS in Ogden unless someone has better advice.</span><o:p></o:p></p>
<p class="MsoNormal"><span style="font-size:11.0pt;font-family:"Arial",sans-serif;color:#1F497D"> </span><o:p></o:p></p>
<p class="MsoNormal"><span style="font-size:11.0pt;font-family:"Arial",sans-serif;color:#1F497D">Sincerely,</span><o:p></o:p></p>
<p class="MsoNormal"><span style="font-size:11.0pt;font-family:"Arial",sans-serif;color:#1F497D"> </span><o:p></o:p></p>
<p class="MsoNormal"><span style="font-size:11.0pt;font-family:"Arial",sans-serif;color:#1F497D">Tom</span><o:p></o:p></p>
<p class="MsoNormal"><span style="font-size:11.0pt;font-family:"Arial",sans-serif;color:#1F497D"> </span><o:p></o:p></p>
<p class="MsoNormal"><span style="font-size:11.0pt;font-family:"Arial",sans-serif;color:#1F497D">Thomas J. Westbrook</span><o:p></o:p></p>
<p class="MsoNormal"><span style="font-size:11.0pt;font-family:"Arial",sans-serif;color:#1F497D">Attorney at Law</span><o:p></o:p></p>
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<p class="MsoNormal"><span style="font-size:11.0pt;font-family:"Arial",sans-serif;color:#1F497D"> </span><o:p></o:p></p>
<p class="MsoNormal"><span style="font-size:11.0pt;font-family:"Arial",sans-serif;color:#1F497D">Rodgers Kee Card & Strophy, P.S.</span><o:p></o:p></p>
<p class="MsoNormal"><span style="font-size:11.0pt;font-family:"Arial",sans-serif;color:#1F497D">324 West Bay Drive NW, Suite 201</span><o:p></o:p></p>
<p class="MsoNormal"><span style="font-size:11.0pt;font-family:"Arial",sans-serif;color:#1F497D">Olympia, Washington 98502</span><o:p></o:p></p>
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<p class="MsoNormal"><span style="font-size:11.0pt;font-family:"Arial",sans-serif;color:#1F497D">Phone: 360-352-8311</span><o:p></o:p></p>
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<p class="MsoNormal"><span style="font-size:11.0pt;font-family:"Arial",sans-serif;color:#1F497D">Email:
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<p class="MsoNormal"><span style="font-size:11.0pt;font-family:"Arial",sans-serif;color:#1F497D">Skype: thomas.westbrook</span><o:p></o:p></p>
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<p class="MsoNormal"><b><span style="font-size:11.0pt">From:</span></b><span style="font-size:11.0pt">
<a href="mailto:wsbarp-bounces@lists.wsbarppt.com">wsbarp-bounces@lists.wsbarppt.com</a> <<a href="mailto:wsbarp-bounces@lists.wsbarppt.com">wsbarp-bounces@lists.wsbarppt.com</a>>
<b>On Behalf Of </b>Ronald L. Coleman<br>
<b>Sent:</b> Friday, April 17, 2020 9:13 AM<br>
<b>To:</b> WSBA Real Property Listserv <<a href="mailto:wsbarp@lists.wsbarppt.com">wsbarp@lists.wsbarppt.com</a>><br>
<b>Subject:</b> Re: [WSBARP] Stimulus for the departed</span><o:p></o:p></p>
</div>
</div>
<p class="MsoNormal"> <o:p></o:p></p>
<p class="MsoNormal"><span style="font-size:16.0pt;color:black">Same thing that was done with soc sec checks that arrived after the recipient had died (back when checks were not all direct deposit): send them to the local soc sec office advising that the recipient
is deceased. Keep a record of doing so. If the funds were received by direct deposit, I would merely contact local office (when they get back to work) and ask for instructions.</span><o:p></o:p></p>
<p class="MsoNormal"><span style="font-size:16.0pt;color:black"> </span><o:p></o:p></p>
<p class="MsoNormal"><span style="font-size:16.0pt;color:black">Ron Coleman</span><o:p></o:p></p>
<p class="MsoNormal"><span style="font-size:16.0pt;color:black"> </span><o:p></o:p></p>
<div>
<p class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto"><span style="font-size:10.0pt;font-family:"Verdana",sans-serif;color:black">Ronald L. Coleman<br>
</span><span style="font-size:7.5pt;font-family:"Verdana",sans-serif;color:black">Direct 253-238-5129 -
<a href="mailto:rcoleman@dpearson.com">rcoleman@dpearson.com</a></span><o:p></o:p></p>
<p class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto"><b><span style="font-size:13.5pt;font-family:"Times New Roman",serif;color:#5A647F">Davies Pearson,
</span></b><b><span style="font-size:10.0pt;font-family:"Times New Roman",serif;color:#5A647F">P.C.</span></b><span style="font-size:11.0pt;color:black"><br>
</span><span style="font-size:7.5pt;font-family:"Verdana",sans-serif;color:#5A647F">ATTORNEYS AT LAW</span><span style="font-size:11.0pt;color:black"><br>
</span><span style="font-size:7.5pt;color:black">920 Fawcett Avenue / PO Box 1657, Tacoma, WA 98401<br>
253-620-1500 | Fax 253-238-5158 | </span><span style="font-size:11.0pt;color:black"><a href="http://www.dpearson.com"><span style="font-size:7.5pt;color:blue">www.dpearson.com</span></a>
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</span><span style="font-size:7.5pt;color:black"><a href="http://www.dpearson.com/wp-content/uploads/2015/03/Ronald_1584702.vcf"><span style="color:blue">Download vCard</span></a> |
<a href="http://www.dpearson.com/people/ronald-l-coleman"><span style="color:blue">View Profile</span></a></span><o:p></o:p></p>
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<p class="MsoNormal"><b><span style="font-size:11.0pt">From:</span></b><span style="font-size:11.0pt">
<a href="mailto:wsbarp-bounces@lists.wsbarppt.com">wsbarp-bounces@lists.wsbarppt.com</a> <<a href="mailto:wsbarp-bounces@lists.wsbarppt.com">wsbarp-bounces@lists.wsbarppt.com</a>>
<b>On Behalf Of </b>Christie Martin<br>
<b>Sent:</b> Thursday, April 16, 2020 4:23 PM<br>
<b>To:</b> <a href="mailto:wsbarp@lists.wsbarppt.com">wsbarp@lists.wsbarppt.com</a><br>
<b>Subject:</b> [WSBARP] Stimulus for the departed</span><o:p></o:p></p>
</div>
</div>
<p class="MsoNormal"> <o:p></o:p></p>
<p class="MsoNormal"><span style="font-size:11.0pt">Anyone else receiving these checks for deceased persons? And I’m referring to folks who passed even in 2018….</span><o:p></o:p></p>
<p class="MsoNormal"><span style="font-size:11.0pt"> </span><o:p></o:p></p>
<p class="MsoNormal"><span style="font-size:11.0pt">What do we do with it?</span><o:p></o:p></p>
<p class="MsoNormal"><span style="font-size:11.0pt"> </span><o:p></o:p></p>
<p class="MsoNormal"><span style="font-size:11.0pt">Thanks!</span><o:p></o:p></p>
<p class="MsoNormal"><span style="font-size:11.0pt"> </span><o:p></o:p></p>
<p class="MsoNormal" align="center" style="text-align:center"><b><span style="font-size:10.0pt;font-family:"Arial",sans-serif;color:#1F497D"><img border="0" width="944" height="1" id="Rectangle_x0020_2" src="cid:image003.png@01D61D44.A7E124A0"></span></b><o:p></o:p></p>
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<p class="MsoNormal"><b><span style="font-size:10.0pt;font-family:"Arial",sans-serif;color:#1F497D">Christie L. Martin</span></b><b><span style="font-size:10.0pt;font-family:"Arial",sans-serif;color:#75787B"> </span></b><b><span style="font-size:10.0pt;font-family:"Arial",sans-serif;color:#7F7F7F">| Martin
& Richards, PLLC</span></b><o:p></o:p></p>
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<p class="MsoNormal"><b><span style="font-size:9.0pt;font-family:"Arial",sans-serif;color:#7F7F7F">Attorney at Law</span></b><o:p></o:p></p>
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<p class="MsoNormal"><span style="font-size:7.5pt;font-family:"Arial",sans-serif;color:#75787B">1220 Main Street, Suite 400</span><o:p></o:p></p>
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<p class="MsoNormal"><span style="font-size:7.5pt;font-family:"Arial",sans-serif;color:#75787B">Vancouver, Washington 98660</span><o:p></o:p></p>
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<p class="MsoNormal"><span style="font-size:7.5pt;font-family:"Arial",sans-serif;color:#75787B">B: 503-444-3449</span><o:p></o:p></p>
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<p class="MsoNormal"><span style="font-size:7.5pt;font-family:"Arial",sans-serif;color:#75787B">C: 503-545-9199</span><o:p></o:p></p>
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<p class="MsoNormal"><span style="font-size:7.5pt;font-family:"Arial",sans-serif;color:#7F7F7F">F: 360-637-0300</span><o:p></o:p></p>
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<p class="MsoNormal"><span style="font-size:7.5pt;font-family:"Arial",sans-serif;color:#75787B">E: <a href="mailto:christie@cascadialawyers.com">christie@cascadialawyers.com</a></span><o:p></o:p></p>
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<p class="MsoNormal"><b><span style="font-size:10.0pt;font-family:"Arial",sans-serif;color:#1F497D"><a href="http://www.cascadialawyers.com/"><span style="color:blue">www.cascadialawyers.com</span></a></span></b><o:p></o:p></p>
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<p><span style="font-size:7.5pt;color:gray">IRS regulations require us to advise you that, unless otherwise specifically noted, any federal tax advice in this communication (including any attachments, enclosures, or other accompanying materials) was not intended
or written to be used, and it cannot be used, by any person for the purpose of avoiding tax-related penalties; furthermore, this communication was not intended or written to support the promotion or marketing of any of the transactions or matters it addresses.
Please call us for additional information. </span><o:p></o:p></p>
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