<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: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=utf-8">
<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;}
@font-face
{font-family:Tahoma;
panose-1:2 11 6 4 3 5 4 4 2 4;}
@font-face
{font-family:Garamond;
panose-1:2 2 4 4 3 3 1 1 8 3;}
@font-face
{font-family:"Franklin Gothic Book";
panose-1:2 11 5 3 2 1 2 2 2 4;}
/* Style Definitions */
p.MsoNormal, li.MsoNormal, div.MsoNormal
{margin:0in;
font-size:11.0pt;
font-family:"Calibri",sans-serif;}
a:link, span.MsoHyperlink
{mso-style-priority:99;
color:blue;
text-decoration:underline;}
span.EmailStyle20
{mso-style-type:personal-reply;
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;}
--></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="blue" vlink="purple" style="word-wrap:break-word">
<div class="WordSection1">
<p class="MsoNormal"><font size="2" face="Calibri"><span style="font-size:11.0pt">I had this issue last week. The issue I was concerned about was whether accepting rent waived the landlord’s right to evict. There are lots of ambiguous cases on the subject.
The tenant, however, wants to tender rent to be consistent with his position that he is not in unlawful detainer. So both sides are constantly sending mail back and forth. Not much of a problem if the courts fulfill their statutory duty to hold a trial within
30 days, but a big problem if the court won’t try UD cases because of an emergency. Or if it won’t set a speedy trial date. Which is my case (filed Jan 2021). Both sides entered into a stipulation early on that the court just relieved us of and ruled that
the landlord can cash the tendered rent checks without waiving its right to possession.<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" 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>
<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
<b><span style="font-weight:bold">On Behalf Of </span></b>Athena Dickerson<br>
<b><span style="font-weight:bold">Sent:</span></b> Thursday, March 10, 2022 9:57 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] Can landlord refuse rent during eviction proceedings?<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">Follow up question on this post. I have always used the statutory summons language for UD for a 3-day based on trespass. Reasoning being even though they aren’t a tenant, this
particular type of UD is specified under the RLTA (59.12.030(6)and not doing so will likely get my case dismissed. I’ve seen a few others use a more general civil summons (with the shorter time period for response of course). I’ve never had this challenged
in court or had anyone argue because I used this form I somehow granted “tenant status” to a squatter. Anyone else do something different?<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"><font size="2" color="#c45911" face="Franklin Gothic Book"><span style="font-size:10.0pt;font-family:"Franklin Gothic Book",sans-serif;color:#C45911">Athena Makratzakis Dickerson<o:p></o:p></span></font></p>
<p class="MsoNormal"><font size="2" face="Calibri"><span style="font-size:11.0pt"><a href="https://nam12.safelinks.protection.outlook.com/?url=https%3A%2F%2Flinkprotect.cudasvc.com%2Furl%3Fa%3Dhttps%253a%252f%252fdetsparlaw.com%26c%3DE%2C1%2C3MignbV7JN3fDW35Ex6-X8EUG7nEGjNuKTlfq-Aje1rdb6fDs8Yt68iJDkX__xogulPxvRxqczE1jab42wQRIayCHjlfyP0fLjpZdlZRIPinoeG9OpKmAQ%2C%2C%26typo%3D1&data=04%7C01%7C%7Cd492f81660fd4da883d408da02c09292%7C84df9e7fe9f640afb435aaaaaaaaaaaa%7C1%7C0%7C637825323383250666%7CUnknown%7CTWFpbGZsb3d8eyJWIjoiMC4wLjAwMDAiLCJQIjoiV2luMzIiLCJBTiI6Ik1haWwiLCJXVCI6Mn0%3D%7C3000&sdata=Rzf9YgT%2FX%2BgL7ILeD4K0AAIA1H%2BKD6t7ejEaGhu6OJs%3D&reserved=0"><font size="2" color="#c45911" face="Franklin Gothic Book"><span style="font-size:10.0pt;font-family:"Franklin Gothic Book",sans-serif;color:#C45911;text-decoration:none">DETHLEFS
SPARWASSER</span></font></a><font color="#c45911"><span style="color:#C45911"><o:p></o:p></span></font></span></font></p>
<p class="MsoNormal"><font size="2" face="Calibri"><span style="font-size:11.0pt"><a href="https://nam12.safelinks.protection.outlook.com/?url=https%3A%2F%2Flinkprotect.cudasvc.com%2Furl%3Fa%3Dhttps%253a%252f%252fdetsparlaw.com%26c%3DE%2C1%2CbLSaO3IzGA_4xpDLui54w20Gh4qqnIdqihOO9lsFaFpEr3IyQlnxxNFTiURyp45gMfqeZoZNVArN8uCnWCEWoTGD7jQGcUGBlkqV6h6b1rlgrg%2C%2C%26typo%3D1&data=04%7C01%7C%7Cd492f81660fd4da883d408da02c09292%7C84df9e7fe9f640afb435aaaaaaaaaaaa%7C1%7C0%7C637825323383250666%7CUnknown%7CTWFpbGZsb3d8eyJWIjoiMC4wLjAwMDAiLCJQIjoiV2luMzIiLCJBTiI6Ik1haWwiLCJXVCI6Mn0%3D%7C3000&sdata=Axefen%2FWYMLQ8b0L8yqx8sdFXTCkO55%2FlzMVqslg0tM%3D&reserved=0"><font size="2" color="#c45911" face="Franklin Gothic Book"><span style="font-size:10.0pt;font-family:"Franklin Gothic Book",sans-serif;color:#C45911;text-decoration:none">REICH
DICKERSON PLLC</span></font></a><o:p></o:p></span></font></p>
<p class="MsoNormal"><font size="1" color="#1f3864" face="Franklin Gothic Book"><span style="font-size:9.0pt;font-family:"Franklin Gothic Book",sans-serif;color:#1F3864">100 Second Avenue South, Suite 190 I Edmonds, WA 98020<o:p></o:p></span></font></p>
<p class="MsoNormal"><font size="1" color="#c45911" face="Franklin Gothic Book"><span style="font-size:9.0pt;font-family:"Franklin Gothic Book",sans-serif;color:#C45911">P
</span></font><font size="1" color="#1f3864" face="Franklin Gothic Book"><span style="font-size:9.0pt;font-family:"Franklin Gothic Book",sans-serif;color:#1F3864">425.776.1352 I
</span></font><font size="1" color="#c45911" face="Franklin Gothic Book"><span style="font-size:9.0pt;font-family:"Franklin Gothic Book",sans-serif;color:#C45911">F</span></font><font size="1" color="#1f3864" face="Franklin Gothic Book"><span style="font-size:9.0pt;font-family:"Franklin Gothic Book",sans-serif;color:#1F3864">
425.776.2467<o:p></o:p></span></font></p>
<p class="MsoNormal"><font size="2" face="Calibri"><span style="font-size:11.0pt"><a href="mailto:athena@detsparlaw.com"><font size="1" color="#1f3864" face="Franklin Gothic Book"><span style="font-size:9.0pt;font-family:"Franklin Gothic Book",sans-serif;color:#1F3864;text-decoration:none">athena@detsparlaw.com</span></font></a></span></font><font size="1" color="#1f3864" face="Franklin Gothic Book"><span style="font-size:9.0pt;font-family:"Franklin Gothic Book",sans-serif;color:#1F3864">
<o:p></o:p></span></font></p>
<p class="MsoNormal"><font size="1" color="#203864" face="Franklin Gothic Book"><span style="font-size:9.0pt;font-family:"Franklin Gothic Book",sans-serif;color:#203864"><o:p> </o:p></span></font></p>
<p class="MsoNormal" style="text-align:justify;text-autospace:none"><font size="1" color="#203864" face="Franklin Gothic Book"><span style="font-size:8.0pt;font-family:"Franklin Gothic Book",sans-serif;color:#203864">This message and the documents attached
to it, if any, contains confidential information from DETHLEFS SPARWASSER REICH DICKERSON PLLC, is intended only for the use of the addressee and may contain information that is privileged and confidential under applicable law, and/or may contain attorney
work product. If you are not the intended recipient, you are hereby notified that any dissemination of this communication is strictly prohibited. If you have received this communication in error, please delete all electronic copies of this message and its
attachments, destroy any hard copies you may have created and notify our office immediately.<o:p></o:p></span></font></p>
</div>
<p class="MsoNormal"><font size="2" face="Calibri"><span style="font-size:11.0pt"><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>
<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><span style="font-weight:bold">On Behalf Of </span></b>Kaitlyn Jackson<br>
<b><span style="font-weight:bold">Sent:</span></b> Wednesday, March 9, 2022 4:25 PM<br>
<b><span style="font-weight:bold">To:</span></b> WSBA Real Property Listserv <<a href="mailto:wsbarp@lists.wsbarppt.com">wsbarp@lists.wsbarppt.com</a>><br>
<b><span style="font-weight:bold">Subject:</span></b> Re: [WSBARP] Can landlord refuse rent during eviction proceedings?<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">Usually in a nuisance case, the tenancy is terminated vis a vis a 3 day notice to quit. This terminates the tenancy and therefore rent is not due. So, accepting rent could “re-start”
the tenancy. At this point, the occupancy past the expiration of the 3 day notice is a damages claim calculated by pro rata rent.<o:p></o:p></span></font></p>
<div>
<div>
<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"><font size="2" face="Calibri"><span style="font-size:11.0pt">Sent from my iPhone<o:p></o:p></span></font></p>
</div>
<div>
<p class="MsoNormal" style="margin-bottom:12.0pt"><font size="2" face="Calibri"><span style="font-size:11.0pt"><o:p> </o:p></span></font></p>
<blockquote style="margin-top:5.0pt;margin-bottom:5.0pt">
<p class="MsoNormal" style="margin-bottom:12.0pt"><font size="2" face="Calibri"><span style="font-size:11.0pt">On Mar 9, 2022, at 10:19 AM, Maxwell Glasson <<a href="mailto:max@glassonlegal.com">max@glassonlegal.com</a>> wrote:<o:p></o:p></span></font></p>
</blockquote>
</div>
<blockquote style="margin-top:5.0pt;margin-bottom:5.0pt">
<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">Hi Jennifer,<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">If the eviction is based upon nuisance, the landlord is not obligated to accept a rental payment from the client in this scenario. That said, take a careful look at your lease
to see how the wording of the “last month’s rent” is to be applied. <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">You may also want to include in the complaint a claim for rent and costs “to be proven at trial” and a prayer for the same so if the eviction is successful but extends beyond
the move-out date. You can then convert the action to a civil matter and it if the client thinks that would be cost/energy effective.
<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">Regards,
<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"><font size="2" color="#565a5c" face="Garamond"><span style="font-size:11.0pt;font-family:"Garamond",serif;color:#565A5C;border:none windowtext 1.0pt;padding:0in">Maxwell B. Glasson</span></font> <o:p></o:p></p>
<p class="MsoNormal"><b><font size="2" face="Garamond"><span style="font-size:11.0pt;font-family:"Garamond",serif;font-weight:bold">Glasson Legal, PLLC </span></font></b><o:p></o:p></p>
<p class="MsoNormal"><font size="2" color="#565a5c" face="Garamond"><span style="font-size:10.0pt;font-family:"Garamond",serif;color:#565A5C;border:none windowtext 1.0pt;padding:0in">2212 Queen Anne Ave. N, #659</span></font><font color="#565a5c"><span style="color:#565A5C"><o:p></o:p></span></font></p>
<p class="MsoNormal"><font size="2" color="#565a5c" face="Garamond"><span style="font-size:10.0pt;font-family:"Garamond",serif;color:#565A5C;border:none windowtext 1.0pt;padding:0in">Seattle, Washington, 98109</span></font><o:p></o:p></p>
<p class="MsoNormal"><font size="2" color="#565a5c" face="Garamond"><span style="font-size:10.0pt;font-family:"Garamond",serif;color:#565A5C;border:none windowtext 1.0pt;padding:0in">206-627-0528</span></font><o:p></o:p></p>
<p class="MsoNormal"><font size="2" face="Garamond"><span style="font-size:11.0pt;font-family:"Garamond",serif"><a href="mailto:max@glassonlegal.com">max@glassonlegal.com</a></span></font><o:p></o:p></p>
<p class="MsoNormal"><font size="2" face="Garamond"><span style="font-size:11.0pt;font-family:"Garamond",serif"><a href="https://nam12.safelinks.protection.outlook.com/?url=http%3A%2F%2Fwww.glassonlegal.com%2F&data=04%7C01%7C%7Cd492f81660fd4da883d408da02c09292%7C84df9e7fe9f640afb435aaaaaaaaaaaa%7C1%7C0%7C637825323383250666%7CUnknown%7CTWFpbGZsb3d8eyJWIjoiMC4wLjAwMDAiLCJQIjoiV2luMzIiLCJBTiI6Ik1haWwiLCJXVCI6Mn0%3D%7C3000&sdata=5UTTq8bNKHpMwcx283jwpXneq9mTV5vPR3kihmE31qg%3D&reserved=0">www.glassonlegal.com</a>
</span></font><o:p></o:p></p>
<p class="MsoNormal"><i><font size="1" face="Garamond"><span style="font-size:8.0pt;font-family:"Garamond",serif;font-style:italic">WA# 51948 NV# 13339 CA# 292356</span></font></i><o:p></o:p></p>
<p class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto"><font size="2" face="Calibri"><span style="font-size:11.0pt">THE INFORMATION CONTAINED IN THIS TRANSMISSION IS CONFIDENTIAL AND MAY BE ATTORNEY-CLIENT PRIVILEGED. THE INFORMATION
IS INTENDED ONLY FOR THE USE OF THE INDIVIDUAL TO WHOM OR THE ENTITY TO WHICH IT IS ADDRESSED. IF YOU ARE NOT THE INTENDED RECIPIENT, OR THE EMPLOYEE OR AGENT RESPONSIBLE FOR DELIVERING IT TO THE INTENDED RECIPIENT, YOU ARE HEREBY NOTIFIED THAT ANY USE, DISSEMINATION,
DISTRIBUTION OR COPYING OF THIS COMMUNICATION IS STRICTLY PROHIBITED. IF YOU HAVE RECEIVED THIS IN ERROR, PLEASE IMMEDIATELY NOTIFY US AND DELETE THE ORIGINAL MESSAGE.<o:p></o:p></span></font></p>
</div>
<p class="MsoNormal"><font size="2" face="Calibri"><span style="font-size:11.0pt"> <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>
<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><span style="font-weight:bold">On Behalf Of </span></b>Jennifer Tengono<br>
<b><span style="font-weight:bold">Sent:</span></b> Wednesday, March 9, 2022 10:05 AM<br>
<b><span style="font-weight:bold">To:</span></b> <a href="mailto:wsbarp@lists.wsbarppt.com">
wsbarp@lists.wsbarppt.com</a><br>
<b><span style="font-weight:bold">Subject:</span></b> [WSBARP] Can landlord refuse rent during eviction proceedings?<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="3" face="Times New Roman"><span style="font-size:12.0pt;font-family:"Times New Roman",serif">Good morning Listmates.
</span></font><o:p></o:p></p>
<p class="MsoNormal"><font size="3" face="Times New Roman"><span style="font-size:12.0pt;font-family:"Times New Roman",serif"> </span></font><o:p></o:p></p>
<p class="MsoNormal"><font size="3" face="Times New Roman"><span style="font-size:12.0pt;font-family:"Times New Roman",serif">Can a landlord refuse rent for a month-to-month tenant during an eviction that is (1) not based upon the failure to pay rent when the
landlord already has received a last month’s rent payment at signing and (2) not section 8 housing? Landlord has already served complaint and summons on tenant for nuisance and intends to proceed with OSC hearing. In the meantime, the landlord intends to apply
the last month’s rent already received for this March’s rent. In the event the eviction proceeds past March, the landlord would accept a prorated rent upon completion of the action. Landlord is not intending to make any claims regarding past due rent or anything
of that nature, merely wishes to terminate lease in accordance with .650. </span>
</font><o:p></o:p></p>
<p class="MsoNormal"><font size="3" face="Times New Roman"><span style="font-size:12.0pt;font-family:"Times New Roman",serif"> </span></font><o:p></o:p></p>
<p class="MsoNormal"><font size="3" face="Times New Roman"><span style="font-size:12.0pt;font-family:"Times New Roman",serif">Thank you for your input.
</span></font><o:p></o:p></p>
<p class="MsoNormal"><font size="3" face="Times New Roman"><span style="font-size:12.0pt;font-family:"Times New Roman",serif"> </span></font><o:p></o:p></p>
<p class="MsoNormal"><font size="3" face="Times New Roman"><span style="font-size:12.0pt;font-family:"Times New Roman",serif">Respectfully,
</span></font><o:p></o:p></p>
<p class="MsoNormal"><font size="3" face="Times New Roman"><span style="font-size:12.0pt;font-family:"Times New Roman",serif"> </span></font><o:p></o:p></p>
<p class="MsoNormal"><font size="3" face="Times New Roman"><span style="font-size:12.0pt;font-family:"Times New Roman",serif">Jennifer Tengono</span></font><o:p></o:p></p>
<p class="MsoNormal"><font size="3" face="Times New Roman"><span style="font-size:12.0pt;font-family:"Times New Roman",serif"> </span></font><o:p></o:p></p>
<p class="MsoNormal"><font size="2" face="Calibri"><span style="font-size:11.0pt">***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>
<br>
_______________________________________________<br>
WSBARP mailing list<br>
<a href="mailto:WSBARP@lists.wsbarppt.com">WSBARP@lists.wsbarppt.com</a><br>
<a href="https://nam12.safelinks.protection.outlook.com/?url=http%3A%2F%2Fmailman.fsr.com%2Fmailman%2Flistinfo%2Fwsbarp&data=04%7C01%7C%7Cd492f81660fd4da883d408da02c09292%7C84df9e7fe9f640afb435aaaaaaaaaaaa%7C1%7C0%7C637825323383250666%7CUnknown%7CTWFpbGZsb3d8eyJWIjoiMC4wLjAwMDAiLCJQIjoiV2luMzIiLCJBTiI6Ik1haWwiLCJXVCI6Mn0%3D%7C3000&sdata=EtRuD7tO7xKwqdjuMjlG6%2FcU5xu4PLI9rvZqAYL8Kes%3D&reserved=0">http://mailman.fsr.com/mailman/listinfo/wsbarp</a><o:p></o:p></span></font></p>
</div>
</blockquote>
</div>
</div>
<p class="MsoNormal"><font size="2" face="Calibri"><span style="font-size:11.0pt"><br>
</span></font><font size="1" color="#3d85c6" face="Tahoma"><span style="font-size:7.5pt;font-family:"Tahoma",sans-serif;color:#3D85C6;background:white">PRIVILEGED AND CONFIDENTIAL:</span></font><font size="1" color="#0b5394" face="Tahoma"><span style="font-size:7.5pt;font-family:"Tahoma",sans-serif;color:#0B5394;background:white"> </span></font><font size="1" color="gray" face="Tahoma"><span style="font-size:7.5pt;font-family:"Tahoma",sans-serif;color:gray;background:white">This
e-mail (including any attachments) is intended only for the use of the individual or entity named above and may contain privileged or confidential information. If you are not the intended recipient, or the employee or agent responsible to deliver it to the
intended recipient, you are notified that any review, dissemination, distribution or copying of this e-mail is prohibited. Attempts to intercept this message are in violation of 18 USC 2511(1) of the Electronic Communications Privacy Act, which subjects the
interceptor to fines, imprisonment and/or civil damages. If you have received this e-mail in error, please immediately notify us by e-mail, facsimile, or telephone; return the e-mail to us at the e-mail address below; and destroy all paper and electronic copies. Any
settlement offer contained herein is made pursuant to Washington ER 408, and without admitting fault or liability on the part of this firm’s client(s) or its agents.</span></font><font size="3" color="#222222" face="Arial"><span style="font-size:12.0pt;font-family:"Arial",sans-serif;color:#222222;background:white"> </span></font><font size="1" color="#4f81bd" face="Tahoma"><span style="font-size:7.5pt;font-family:"Tahoma",sans-serif;color:#4F81BD;background:white">IRS CIRCULAR 230
DISCLAIMER:</span></font><font size="1" color="blue" face="Tahoma"><span style="font-size:7.5pt;font-family:"Tahoma",sans-serif;color:blue;background:white"> </span></font><font size="1" color="navy" face="Tahoma"><span style="font-size:7.5pt;font-family:"Tahoma",sans-serif;color:navy;background:white"> </span></font><font size="1" color="gray" face="Tahoma"><span style="font-size:7.5pt;font-family:"Tahoma",sans-serif;color:gray;background:white">To
ensure compliance with requirements imposed by the IRS, I inform you that any U.S. tax advice contained in this communication (including any attachments) is not intended or written to be used, and cannot be used, for the purpose of (i) avoiding penalties under
the Internal Revenue Code; or (ii) promoting, marketing or recommending to another party any transaction or tax-related matter addressed herein.
</span></font><o:p></o:p></p>
</div>
</body>
</html>