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<p class="MsoNormal"><span style="font-size:11.0pt;font-family:"Calibri",sans-serif">My law partner Garrett Beyer is an international tax attorney with much experience in  such matters.  He says that would be happy to talk with you for a few minutes, as a courtesy,
 so feel free to contact him.    <o:p></o:p></span></p>
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<span style="font-size:11.0pt;font-variant:small-caps;position:relative;top:0pt;mso-text-raise:0pt">___________________________<o:p></o:p></span></p>
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<span style="font-size:11.0pt;font-variant:small-caps;position:relative;top:0pt;mso-text-raise:0pt">Carla J. Higginson,
</span><span style="font-size:10.0pt;font-variant:small-caps;position:relative;top:0pt;mso-text-raise:0pt">Attorney</span><b><span style="font-size:11.0pt;position:relative;top:0pt;mso-text-raise:0pt">
<o:p></o:p></span></b></p>
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<b><span style="font-family:"Georgia",serif;font-variant:small-caps;color:#30452F;position:relative;top:0pt;mso-text-raise:0pt">Higginson Beyer</span></b><b><span style="font-size:9.0pt;font-family:"Georgia",serif;font-variant:small-caps;color:#30452F;position:relative;top:0pt;mso-text-raise:0pt">,
 P.S.   </span></b><span style="font-size:10.0pt;font-variant:small-caps;position:relative;top:0pt;mso-text-raise:0pt"> </span><span style="font-size:10.0pt;font-family:"Calibri",sans-serif;font-variant:small-caps;color:#1F497D;position:relative;top:0pt;mso-text-raise:0pt"><img width="96" height="26" style="width:1.0in;height:.2708in" id="Picture_x0020_7" src="cid:image001.png@01D891EC.3DD861D0"></span><span style="font-size:10.0pt;font-variant:small-caps;position:relative;top:0pt;mso-text-raise:0pt">
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<i><u><span style="font-size:7.5pt;font-family:"Georgia",serif;position:relative;top:0pt;mso-text-raise:0pt">Friday Harbor Office</span></u></i><i><span style="font-size:7.5pt;font-family:"Georgia",serif;position:relative;top:0pt;mso-text-raise:0pt">:<o:p></o:p></span></i></p>
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<span style="font-size:9.0pt;font-family:"Book Antiqua",serif;position:relative;top:0pt;mso-text-raise:0pt">175 Second Street North, Friday Harbor, Washington 98250 | Telephone: (360) 378-2185 | Facsimile: (360) 378-3935<o:p></o:p></span></p>
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<i><u><span style="font-size:7.5pt;font-family:"Georgia",serif;position:relative;top:0pt;mso-text-raise:0pt">Seattle Office</span></u></i><i><span style="font-size:7.5pt;font-family:"Georgia",serif;position:relative;top:0pt;mso-text-raise:0pt">:<o:p></o:p></span></i></p>
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<span style="font-size:9.0pt;font-family:"Book Antiqua",serif;position:relative;top:0pt;mso-text-raise:0pt">701 Fifth Avenue, Suite 5500, Seattle, Washington 98104 | Telephone: (206) 623-8888 | Facsimile: (360) 378-3935<o:p></o:p></span></p>
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<b><i><u><span style="font-size:8.0pt;font-family:"Georgia",serif;color:#1C230F;position:relative;top:0pt;mso-text-raise:0pt"><a href="mailto:carla@higginsonbeyer.com"><span style="color:blue">carla@higginsonbeyer.com</span></a><o:p></o:p></span></u></i></b></p>
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<i><span style="font-size:9.0pt;font-family:"Book Antiqua",serif;position:relative;top:0pt;mso-text-raise:0pt">HigginsonBeyer.com<o:p></o:p></span></i></p>
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<i><span style="font-size:6.0pt;font-family:"Arial",sans-serif;position:relative;top:0pt;mso-text-raise:0pt"><o:p> </o:p></span></i></p>
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<span style="font-size:7.0pt;font-family:"Arial",sans-serif;position:relative;top:0pt;mso-text-raise:0pt">*************************************************************************************<o:p></o:p></span></p>
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<span style="font-size:7.0pt;font-family:"Arial",sans-serif;position:relative;top:0pt;mso-text-raise:0pt">CONFIDENTIALITY NOTICE:  The information in this electronic mail is legally privileged and confidential information intended only for the use of the individual
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<span style="font-size:7.0pt;font-family:"Arial",sans-serif;position:relative;top:0pt;mso-text-raise:0pt">*************************************************************************************</span><span style="font-size:11.0pt;font-family:"Calibri",sans-serif;position:relative;top:0pt;mso-text-raise:0pt"><o:p></o:p></span></p>
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<b><span style="font-size:11.0pt;font-family:"Calibri",sans-serif;position:relative;top:0pt;mso-text-raise:0pt">From:</span></b><span style="font-size:11.0pt;font-family:"Calibri",sans-serif;position:relative;top:0pt;mso-text-raise:0pt"> wsbarp-bounces@lists.wsbarppt.com
 <wsbarp-bounces@lists.wsbarppt.com> <b>On Behalf Of </b>Robert R. Cole<br>
<b>Sent:</b> Thursday, July 7, 2022 10:16 AM<br>
<b>To:</b> WSBA Probate & Trust Listserv <wsbarp@lists.wsbarppt.com><br>
<b>Subject:</b> [WSBARP] Canadian owner & FIRPTA<o:p></o:p></span></p>
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<p>Canadian recently inherited real estate in Washington and is now selling it.  With the stepped up basis there will be no capital gains. She (and escrow) needs to know how to comply with FIRPTA.  She has no TIN in USA.<span style="font-size:11.0pt"><o:p></o:p></span></p>
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-- <br>
<br>
<span style="font-size:11.0pt;font-family:"Calibri",sans-serif;position:relative;top:0pt;mso-text-raise:0pt"><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">Very Truly Yours,<o:p></o:p></p>
<p class="MsoNormal">Robert R. Cole<o:p></o:p></p>
<p class="MsoNormal">Law Office of Cole & Gilday, P.C. <o:p></o:p></p>
<p class="MsoNormal"> <o:p></o:p></p>
<p class="MsoNormal">10101 - 270th St. NW <o:p></o:p></p>
<p class="MsoNormal">Stanwood, WA 98292 <o:p></o:p></p>
<p class="MsoNormal">(360) 629-2900 (Telephone) <o:p></o:p></p>
<p class="MsoNormal">(360) 629-0220 (Fax) <o:p></o:p></p>
<p class="MsoNormal"> <o:p></o:p></p>
<p class="MsoNormal">This message contains confidential and privileged information that is intended only for the named recipient(s).  Unless you are the named recipient or authorized agent thereof, you are prohibited from reading, copying, distributing or otherwise
 disseminating such information.  If you receive this communication in error, please notify the sender immediately.<o:p></o:p></p>
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