<div dir="ltr"><div class="gmail_default" style="color:rgb(0,0,0)"><font face="arial, sans-serif" style="">I've worked with Maureen O'Connell on these issues:</font></div><div class="gmail_default" style="color:rgb(0,0,0)"><font face="arial, sans-serif"><br></font></div><div class="gmail_default" style="color:rgb(0,0,0)"><p class="MsoNormal" style="margin:0in"><span style="font-family:arial,sans-serif">Maureen L. O’Connell</span><br></p>
<p class="MsoNormal" style="margin:0in"><font face="arial, sans-serif">Taxpayer Information and Education<br>
Washington State Department of Revenue<br>
PO Box 47478<br>
Olympia, WA 98504-7478</font></p><p class="MsoNormal" style="margin:0in"><font face="arial, sans-serif" style=""><a href="mailto:MaureenO@dor.wa.gov">MaureenO@dor.wa.gov</a></font><br></p></div><div><div dir="ltr" data-smartmail="gmail_signature"><div dir="ltr"><div><div dir="ltr"><div><div dir="ltr"><div><div dir="ltr"><div><div dir="ltr"><div><div dir="ltr"><div><div dir="ltr"><div><div dir="ltr"><div><div dir="ltr"><div><div dir="ltr"><div dir="ltr"><p class="MsoNormal"><br></p><p class="MsoNormal"><b><span style="background-position:initial;background-image:initial;color:rgb(7,55,99);line-height:115%;font-family:Garamond,serif;background-repeat:initial">Chris M.
MacMillan</span></b><span style="background-position:initial;background-image:initial;color:rgb(7,55,99);font-family:Garamond,serif;background-repeat:initial">, Attorney<br></span><span style="background-position:initial;background-image:initial;color:rgb(7,55,99);font-family:Garamond,serif;background-repeat:initial"><span style="font-size:11pt"><u><sup>____________________________________</sup></u><br></span><b style="color:rgb(34,34,34);font-family:Arial,Helvetica,sans-serif"><span style="font-size:13.5pt;font-family:Garamond,serif;color:rgb(7,55,99)"> DEMCO LAW FIRM, P.S.</span></b><span style="font-size:11pt"><br><u><sup>____________________________________</sup></u></span><br>
<b>Office |</b> 206-203-6000 <b>Direct |</b> 503-314-9176<br>
<b>Email |</b> <a href="mailto:cmacmillan@demcolaw.com" target="_blank">cmacmillan@demcolaw.com</a> <br></span></p><div dir="ltr"><font color="#073763" face="garamond, serif"><br></font></div></div></div></div></div></div></div></div></div></div></div></div></div></div></div></div></div></div></div></div></div></div></div><br></div><br><div class="gmail_quote"><div dir="ltr" class="gmail_attr">On Thu, Mar 11, 2021 at 9:04 AM Samuel M. Meyler <<a href="mailto:samuel@meylerlegal.com" target="_blank">samuel@meylerlegal.com</a>> wrote:<br></div><blockquote class="gmail_quote" style="margin:0px 0px 0px 0.8ex;border-left:1px solid rgb(204,204,204);padding-left:1ex"><div lang="EN-US"><div><p class="MsoNormal">Does anyone have a contact at DOR that might be able to explain their position as to nominees, WAC 458-61A-214(3)(b) and structuring transactions in the manner that FlyHomes does? <u></u><u></u></p><p class="MsoNormal"><u></u> <u></u></p><div><p class="MsoNormal"><b><span style="font-size:10pt;font-family:Arial,sans-serif;color:blue"><u></u> <u></u></span></b></p><p class="MsoNormal"><b><span style="font-size:10pt;font-family:Arial,sans-serif;color:blue">Samuel M. Meyler</span></b><u></u><u></u></p><p class="MsoNormal"><b><span style="font-size:10pt;font-family:Arial,sans-serif;color:blue">Meyler Legal, PLLC </span></b><u></u><u></u></p><p class="MsoNormal"><span style="font-size:10pt;font-family:Arial,sans-serif;color:blue">1700 Westlake Ave. N., Ste. 200<u></u><u></u></span></p><p class="MsoNormal"><span style="font-size:10pt;font-family:Arial,sans-serif;color:blue">Seattle, Washington 98109</span><u></u><u></u></p><p class="MsoNormal"><b><span style="font-size:10pt;font-family:Arial,sans-serif;color:blue">Tel:</span></b><span style="font-size:10pt;font-family:Arial,sans-serif;color:blue"> 206.876.7770<u></u><u></u></span></p><p class="MsoNormal"><b><span style="font-size:10pt;font-family:Arial,sans-serif;color:blue">Fax:</span></b><span style="font-size:10pt;font-family:Arial,sans-serif;color:blue"> 206.876.7771<u></u><u></u></span></p><p class="MsoNormal"><b><span style="font-size:10pt;font-family:Arial,sans-serif;color:blue">Email:</span></b><span style="font-size:10pt;font-family:Arial,sans-serif;color:blue"> </span><a href="mailto:samuel@meylerlegal.com" target="_blank"><span style="font-size:10pt;font-family:Arial,sans-serif">samuel@meylerlegal.com</span></a><u></u><u></u></p><p class="MsoNormal"><span style="font-size:10pt;font-family:Arial,sans-serif;color:blue"> </span><u></u><u></u></p><p class="MsoNormal"><b><span style="font-size:10pt;font-family:Arial,sans-serif;color:blue">NOTICE:</span></b><u></u><u></u></p><p class="MsoNormal"><span style="font-size:8pt;font-family:Arial,sans-serif;color:blue"> </span><u></u><u></u></p><p class="MsoNormal"><span style="font-size:8pt;font-family:Arial,sans-serif;color:blue">This electronic message contains information which may be Confidential or Privileged and constitutes an electronic communication within the meaning of the Electronic Communications Privacy Act 18 USC 2510. The information is intended to be for the use of the individual or entity named above. If you are not the intended recipient, please be aware that any disclosure, copying, distribution or use of the contents of this information is prohibited. If you received this transmission in error, please notify the sender and delete the copy you received together with any attachments. Thank you.</span><u></u><u></u></p></div><p class="MsoNormal"><u></u> <u></u></p><div><div style="border-right:none;border-bottom:none;border-left:none;border-top:1pt solid rgb(225,225,225);padding:3pt 0in 0in"><p class="MsoNormal"><b>From:</b> Dwight Bickel <<a href="mailto:dwight@dwightbickel.com" target="_blank">dwight@dwightbickel.com</a>> <br><b>Sent:</b> Wednesday, March 10, 2021 4:05 PM<br><b>To:</b> <a href="mailto:wsbarp@lists.wsbarppt.com" target="_blank">wsbarp@lists.wsbarppt.com</a><br><b>Cc:</b> Samuel M. Meyler <<a href="mailto:samuel@meylerlegal.com" target="_blank">samuel@meylerlegal.com</a>><br><b>Subject:</b> RE: [WSBARP] Nominees; WAC 458-61A-214; FlyHomes<u></u><u></u></p></div></div><p class="MsoNormal"><u></u> <u></u></p><p class="MsoNormal"><span style="font-family:Verdana,sans-serif"><u></u> <u></u></span></p><p class="MsoNormal"><span style="font-family:Verdana,sans-serif">I wondered about that particular requirement too, but apparently DOR accepts that the funds are the funds of the borrower. Funds loaned to a borrower are borrower’s funds. Normally the funds are disbursed to borrower, who uses the funds to pay the seller. In this transaction, the funds are disbursed directly to the seller, and FlyHomes acts as agent to acquire the land, then convey to the borrower. It seems in the spirit of the exemption, but there are many instances DOR is more than happy to disregard an exemption anyway. Isn’t this FlyHomes example quite similar to the acquisition by purchasers at foreclosure sales that are financed?<u></u><u></u></span></p><div><p class="MsoNormal" style="background:white;vertical-align:baseline"><span style="font-family:Verdana,sans-serif;color:rgb(0,32,96)"><u></u> <u></u></span></p><p class="MsoNormal" style="background:white;vertical-align:baseline"><span style="font-family:Verdana,sans-serif;color:rgb(0,32,96)">Dwight A. Bickel<u></u><u></u></span></p><p class="MsoNormal" style="background:white;vertical-align:baseline"><span style="font-family:Verdana,sans-serif;color:rgb(0,32,96)">Real Property Title Advisor<u></u><u></u></span></p><p class="MsoNormal" style="background:white;vertical-align:baseline"><span style="font-family:Verdana,sans-serif;color:rgb(0,32,96)">Washington Title Professional<u></u><u></u></span></p><p class="MsoNormal" style="background:white;vertical-align:baseline"><span style="font-family:Verdana,sans-serif;color:rgb(0,32,96);border:1pt none windowtext;padding:0in"><a href="mailto:Dwight@DwightBickel.com" target="_blank"><span style="color:rgb(0,32,96)">Dwight@DwightBickel.com</span></a></span><span style="font-family:Verdana,sans-serif;color:rgb(0,32,96)"><u></u><u></u></span></p><p class="MsoNormal" style="background:white;vertical-align:baseline"><span style="font-family:Verdana,sans-serif;color:rgb(0,32,96)">https:/<a href="http://dwightbickel.com" target="_blank">dwightbickel.com</a><u></u><u></u></span></p></div></div></div>***Disclaimer: Please note that RPPT listserv participation is not restricted to practicing attorneys and may include non-practicing attorneys, law students, professionals working in related fields, and others.***<br>
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