<div dir="ltr">HI Craig,<div>RCW 25.15.297 allows for "winding up" of a business after dissolution, that includes payments of debt. It sounds like the DOR finds that there was tax due when the property was conveyed, but the business didn't pay it. Perhaps they improperly cited WAC 458-61A-211 (mere change in identity or form) if the assets were conveyed to the members in a manner that was different to the membership interests held by the LLC? I haven't dealt with this issue before, but with a 4 year SOL for audits, I can't imagine that the members aren't liable for payment of the tax.</div><div><h3 style="box-sizing:border-box;margin-bottom:10px;margin-top:5px;color:rgb(0,0,0);font-family:"Open Sans",Helvetica,Arial,sans-serif"><br></h3></div></div><br><div class="gmail_quote"><div dir="ltr" class="gmail_attr">On Mon, Jun 12, 2023 at 12:05 PM Craig Gourley <<a href="mailto:craig@glgmail.com">craig@glgmail.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 class="msg-2278047893708245047">
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<p class="MsoNormal">Listmates. Client had an LLC that held real property. Real property was transferred out 3 years ago and LLC administratively dissolved. DOR audits ( 4 year SOL) and has an excise tax assessment against the dissolved LLC. Is that liability
somehow now transferred out to members of the LLC or just uncollectable? Knowing the government always has a way to get into your pocket, I presume the members are liable. Anyone dealt with this issue before? Thanks, Craig<u></u><u></u></p>
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