<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)">
<!--[if !mso]><style>v\:* {behavior:url(#default#VML);}
o\:* {behavior:url(#default#VML);}
w\:* {behavior:url(#default#VML);}
.shape {behavior:url(#default#VML);}
</style><![endif]--><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:DengXian;
panose-1:2 1 6 0 3 1 1 1 1 1;}
@font-face
{font-family:Calibri;
panose-1:2 15 5 2 2 2 4 3 2 4;}
@font-face
{font-family:"Felix Titling";
panose-1:4 6 5 5 6 2 2 2 10 4;}
@font-face
{font-family:Garamond;
panose-1:2 2 4 4 3 3 1 1 8 3;}
@font-face
{font-family:"\@DengXian";
panose-1:2 1 6 0 3 1 1 1 1 1;}
@font-face
{font-family:Georgia;
panose-1:2 4 5 2 5 4 5 2 3 3;}
@font-face
{font-family:"Book Antiqua";
panose-1:2 4 6 2 5 3 5 3 3 4;}
@font-face
{font-family:"Source Sans Pro";}
/* Style Definitions */
p.MsoNormal, li.MsoNormal, div.MsoNormal
{margin:0in;
punctuation-wrap:simple;
text-autospace:none;
font-size:12.0pt;
font-family:"Times New Roman",serif;
position:relative;
top:2.5pt;
mso-text-raise:-2.5pt;}
a:link, span.MsoHyperlink
{mso-style-priority:99;
color:#0563C1;
text-decoration:underline;}
p.MsoListParagraph, li.MsoListParagraph, div.MsoListParagraph
{mso-style-priority:34;
margin-top:0in;
margin-right:0in;
margin-bottom:0in;
margin-left:.5in;
punctuation-wrap:simple;
text-autospace:none;
font-size:12.0pt;
font-family:"Times New Roman",serif;
position:relative;
top:2.5pt;
mso-text-raise:-2.5pt;}
span.EmailStyle21
{mso-style-type:personal-reply;
font-family:"Calibri",sans-serif;
color:windowtext;}
.MsoChpDefault
{mso-style-type:export-only;
font-size:10.0pt;
mso-ligatures:none;}
@page WordSection1
{size:8.5in 11.0in;
margin:1.0in 1.0in 1.0in 1.0in;}
div.WordSection1
{page:WordSection1;}
/* List Definitions */
@list l0
{mso-list-id:783232184;
mso-list-type:hybrid;
mso-list-template-ids:2027981714 405676162 67698713 67698715 67698703 67698713 67698715 67698703 67698713 67698715;}
@list l0:level1
{mso-level-start-at:4;
mso-level-tab-stop:none;
mso-level-number-position:left;
margin-left:.75in;
text-indent:-.25in;}
@list l0:level2
{mso-level-number-format:alpha-lower;
mso-level-tab-stop:none;
mso-level-number-position:left;
margin-left:1.25in;
text-indent:-.25in;}
@list l0:level3
{mso-level-number-format:roman-lower;
mso-level-tab-stop:none;
mso-level-number-position:right;
margin-left:1.75in;
text-indent:-9.0pt;}
@list l0:level4
{mso-level-tab-stop:none;
mso-level-number-position:left;
margin-left:2.25in;
text-indent:-.25in;}
@list l0:level5
{mso-level-number-format:alpha-lower;
mso-level-tab-stop:none;
mso-level-number-position:left;
margin-left:2.75in;
text-indent:-.25in;}
@list l0:level6
{mso-level-number-format:roman-lower;
mso-level-tab-stop:none;
mso-level-number-position:right;
margin-left:3.25in;
text-indent:-9.0pt;}
@list l0:level7
{mso-level-tab-stop:none;
mso-level-number-position:left;
margin-left:3.75in;
text-indent:-.25in;}
@list l0:level8
{mso-level-number-format:alpha-lower;
mso-level-tab-stop:none;
mso-level-number-position:left;
margin-left:4.25in;
text-indent:-.25in;}
@list l0:level9
{mso-level-number-format:roman-lower;
mso-level-tab-stop:none;
mso-level-number-position:right;
margin-left:4.75in;
text-indent:-9.0pt;}
@list l1
{mso-list-id:1275988798;
mso-list-type:hybrid;
mso-list-template-ids:1182409896 1404960900 67698713 67698715 67698703 67698713 67698715 67698703 67698713 67698715;}
@list l1:level1
{mso-level-start-at:6;
mso-level-tab-stop:none;
mso-level-number-position:left;
margin-left:.75in;
text-indent:-.25in;
mso-ansi-font-size:12.0pt;
font-family:"Source Sans Pro",sans-serif;
mso-fareast-font-family:"Times New Roman";
mso-bidi-font-family:Calibri;
color:#1B1B1B;}
@list l1:level2
{mso-level-number-format:alpha-lower;
mso-level-tab-stop:none;
mso-level-number-position:left;
margin-left:1.25in;
text-indent:-.25in;}
@list l1:level3
{mso-level-number-format:roman-lower;
mso-level-tab-stop:none;
mso-level-number-position:right;
margin-left:1.75in;
text-indent:-9.0pt;}
@list l1:level4
{mso-level-tab-stop:none;
mso-level-number-position:left;
margin-left:2.25in;
text-indent:-.25in;}
@list l1:level5
{mso-level-number-format:alpha-lower;
mso-level-tab-stop:none;
mso-level-number-position:left;
margin-left:2.75in;
text-indent:-.25in;}
@list l1:level6
{mso-level-number-format:roman-lower;
mso-level-tab-stop:none;
mso-level-number-position:right;
margin-left:3.25in;
text-indent:-9.0pt;}
@list l1:level7
{mso-level-tab-stop:none;
mso-level-number-position:left;
margin-left:3.75in;
text-indent:-.25in;}
@list l1:level8
{mso-level-number-format:alpha-lower;
mso-level-tab-stop:none;
mso-level-number-position:left;
margin-left:4.25in;
text-indent:-.25in;}
@list l1:level9
{mso-level-number-format:roman-lower;
mso-level-tab-stop:none;
mso-level-number-position:right;
margin-left:4.75in;
text-indent:-9.0pt;}
@list l2
{mso-list-id:1533105274;
mso-list-template-ids:594692006;}
@list l2:level2
{mso-level-number-format:bullet;
mso-level-text:o;
mso-level-tab-stop:1.0in;
mso-level-number-position:left;
text-indent:-.25in;
mso-ansi-font-size:10.0pt;
font-family:"Courier New";
mso-bidi-font-family:"Times New Roman";}
ol
{margin-bottom:0in;}
ul
{margin-bottom:0in;}
--></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="#0563C1" vlink="#954F72" style="word-wrap:break-word">
<div class="WordSection1">
<p class="MsoNormal"><span style="font-size:11.0pt;font-family:"Calibri",sans-serif">I am researching whether a Canadian Seller qualifies for a FIRPTA exemption. The decedent was a US person, somehow the probate attorney had the client (a Canadian) took title
of the real estate. She is now selling the real estate (at a loss from the DOD value) and I want to find a way to avoid the FIRPTA deduction so that she won’t have to file a return to get it back later. I found an article on the IRS website titled “Exceptions
from FIRPTA Withholding.” Paragraph 7 states that FIRPTA withholding is not required if the amount the transferor realizes is $0 (I copied and pasted the link and language below). Interestingly, paragraph 6 requires a filing of a notice with IRS but for
#7, it has no requirements. I appreciate any comments. In any event, client is ready to pay it if can’t get around it. Applying for a Withholding Certificate takes too long.
<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:11.0pt;font-family:"Calibri",sans-serif"><o:p> </o:p></span></p>
<table class="MsoTableGrid" border="1" cellspacing="0" cellpadding="0" style="border-collapse:collapse;border:none">
<tbody>
<tr>
<td width="623" valign="top" style="width:467.5pt;border:solid windowtext 1.0pt;padding:0in 5.4pt 0in 5.4pt">
<p class="MsoNormal"><span style="font-size:11.0pt;font-family:"Calibri",sans-serif"><a href="https://www.irs.gov/individuals/international-taxpayers/exceptions-from-firpta-withholding#:~:text=Generally%2C%20FIRPTA%20withholding%20is%20not,is%20not%20more%20than%20%24300%2C000">https://www.irs.gov/individuals/international-taxpayers/exceptions-from-firpta-withholding#:~:text=Generally%2C%20FIRPTA%20withholding%20is%20not,is%20not%20more%20than%20%24300%2C000</a>.<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:11.0pt;font-family:"Calibri",sans-serif"><o:p> </o:p></span></p>
<p class="MsoNormal" style="margin-bottom:7.5pt;background:white;punctuation-wrap:hanging;text-autospace:ideograph-numeric ideograph-other">
<span style="font-family:"Source Sans Pro",sans-serif;color:#1B1B1B;position:relative;top:0pt;mso-text-raise:0pt">Generally, FIRPTA withholding is not required in the following situations;
<span style="background:yellow;mso-highlight:yellow">however, notification requirements must be met:</span><o:p></o:p></span></p>
<ol start="6" type="1">
<li class="MsoListParagraph" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto;margin-left:.25in;mso-list:l1 level1 lfo3;background:white;punctuation-wrap:hanging;text-autospace:ideograph-numeric ideograph-other">
<span style="font-family:"Source Sans Pro",sans-serif;color:#1B1B1B;position:relative;top:0pt;mso-text-raise:0pt">The transferor gives the transferee written notice that no recognition of any gain or loss on the transfer is required because of a nonrecognition
provision in the IRC or a provision in a U.S. tax treaty. The transferee must file a copy of the notice by the 20<sup>th</sup> day after the date of transfer with the Odgen Service Center, P.O. Box 409191, Ogden UT 84409.</span><span style="font-size:11.0pt;font-family:"Calibri",sans-serif"><o:p></o:p></span></li><li class="MsoListParagraph" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto;margin-left:.25in;mso-list:l1 level1 lfo3;background:white;punctuation-wrap:hanging;text-autospace:ideograph-numeric ideograph-other">
<span style="font-family:"Calibri",sans-serif;color:black;background:yellow;mso-highlight:yellow">The amount the transferor realizes on the transfer of a U.S. real property interest is zero.</span><span style="font-family:"Calibri",sans-serif;color:black">
</span><span style="font-size:11.0pt;font-family:"Calibri",sans-serif"><o:p></o:p></span></li></ol>
</td>
</tr>
</tbody>
</table>
<p class="MsoNormal"><span style="font-size:11.0pt;font-family:"Calibri",sans-serif"><o:p> </o:p></span></p>
<p class="MsoNormal"><span style="font-size:11.0pt;font-family:"Calibri",sans-serif"><o:p> </o:p></span></p>
<div>
<p class="MsoNormal" style="margin-bottom:2.0pt;punctuation-wrap:hanging;text-autospace:ideograph-numeric ideograph-other">
<span style="font-size:11.0pt;font-family:"Calibri",sans-serif;position:relative;top:0pt;mso-text-raise:0pt;mso-ligatures:standardcontextual">Regards,</span><span style="font-size:8.0pt;font-family:"Arial",sans-serif;color:black;position:relative;top:0pt;mso-text-raise:0pt;mso-ligatures:standardcontextual">
<br>
<br>
</span><b><span style="font-size:11.0pt;font-family:"Calibri",sans-serif;color:#0070C0;position:relative;top:0pt;mso-text-raise:0pt;mso-ligatures:standardcontextual">Doris Eslinger</span></b><span style="font-size:8.0pt;font-family:"Arial",sans-serif;color:black;position:relative;top:0pt;mso-text-raise:0pt;mso-ligatures:standardcontextual"><br>
</span><b><span style="font-size:9.0pt;font-family:"Calibri",sans-serif;color:#0070C0;position:relative;top:0pt;mso-text-raise:0pt;mso-ligatures:standardcontextual">Attorney at Law</span></b><span style="font-size:8.0pt;font-family:"Arial",sans-serif;color:black;position:relative;top:0pt;mso-text-raise:0pt;mso-ligatures:standardcontextual"><br>
</span><b><span style="font-size:11.0pt;font-family:"Felix Titling";font-variant:small-caps;color:#1F497D;position:relative;top:0pt;mso-text-raise:0pt;letter-spacing:.6pt;mso-ligatures:standardcontextual">Eslinger Law Office,
</span></b><b><span style="font-size:11.0pt;font-family:"Felix Titling";color:#1F497D;position:relative;top:0pt;mso-text-raise:0pt;letter-spacing:.6pt;mso-ligatures:standardcontextual">PLLC</span></b><b><span style="font-size:11.0pt;font-family:"Garamond",serif;color:#1F497D;position:relative;top:0pt;mso-text-raise:0pt;letter-spacing:2.0pt;mso-ligatures:standardcontextual">
</span></b><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" style="margin-bottom:2.0pt;punctuation-wrap:hanging;text-autospace:ideograph-numeric ideograph-other">
<span style="font-size:8.0pt;font-family:"Arial",sans-serif;color:black;position:relative;top:0pt;mso-text-raise:0pt;mso-ligatures:standardcontextual">2200 112th Ave NE, Suite 200
<o:p></o:p></span></p>
<p class="MsoNormal" style="margin-bottom:2.0pt;punctuation-wrap:hanging;text-autospace:ideograph-numeric ideograph-other">
<span style="font-size:8.0pt;font-family:"Arial",sans-serif;color:black;position:relative;top:0pt;mso-text-raise:0pt;mso-ligatures:standardcontextual">Bellevue, WA 98004
<o:p></o:p></span></p>
<p class="MsoNormal" style="margin-bottom:2.0pt;punctuation-wrap:hanging;text-autospace:ideograph-numeric ideograph-other">
<span style="font-size:8.0pt;font-family:"Arial",sans-serif;color:black;position:relative;top:0pt;mso-text-raise:0pt;mso-ligatures:standardcontextual">Phone: (425) 451-3237
<br>
</span><b><span style="font-size:8.0pt;font-family:"Calibri",sans-serif;color:#1F497D;position:relative;top:0pt;mso-text-raise:0pt;letter-spacing:.6pt;mso-ligatures:standardcontextual"><br>
</span></b><span style="font-size:8.0pt;font-family:"Calibri",sans-serif;color:#1F497D;position:relative;top:0pt;mso-text-raise:0pt;mso-ligatures:standardcontextual">----------------------------------------------------------------------------------------------------</span><span style="font-size:11.0pt;font-family:"Calibri",sans-serif;position:relative;top:0pt;mso-text-raise:0pt;mso-ligatures:standardcontextual"><o:p></o:p></span></p>
<p class="MsoNormal" style="line-height:8.0pt;mso-line-height-rule:exactly;punctuation-wrap:hanging;text-autospace:ideograph-numeric ideograph-other">
<span style="font-size:8.0pt;font-family:"Calibri",sans-serif;color:black;position:relative;top:0pt;mso-text-raise:0pt;mso-ligatures:standardcontextual"><br>
</span><span style="font-size:8.0pt;font-family:"Calibri",sans-serif;color:#1F497D;position:relative;top:0pt;mso-text-raise:0pt;mso-ligatures:standardcontextual">This message and its attachments are intended only for the addressee. Please do not forward this
message to others without permission. The information contained in this message is privileged, confidential, and protected by the attorney-client or attorney work product privileges. Unauthorized forwarding, printing, copying, distribution, disclosure or
use of such information is strictly prohibited. If you are not the addressee, please promptly delete this message and notify the sender of the delivery error by return e-mail or you may call our office at (425) 451-3237. Nothing in this message should be
interpreted as a digital or electronic signature that can be used to authenticate a contract or other legal document.</span><span style="font-size:11.0pt;font-family:"Calibri",sans-serif;position:relative;top:0pt;mso-text-raise:0pt;mso-ligatures:standardcontextual"><o:p></o:p></span></p>
</div>
<p class="MsoNormal"><span style="font-size:11.0pt;font-family:"Calibri",sans-serif"><o:p> </o:p></span></p>
<div>
<div style="border:none;border-top:solid #E1E1E1 1.0pt;padding:3.0pt 0in 0in 0in">
<p class="MsoNormal" style="punctuation-wrap:hanging;text-autospace:ideograph-numeric ideograph-other">
<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>Carla J. Higginson<br>
<b>Sent:</b> Thursday, July 07, 2022 10:28 AM<br>
<b>To:</b> cole-gilday@stanwoodlaw.net; WSBA Real Property Listserv <wsbarp@lists.wsbarppt.com><br>
<b>Cc:</b> Garrett J. Beyer <garrett@higginsonbeyer.com><br>
<b>Subject:</b> Re: [WSBARP] Canadian owner & FIRPTA<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:"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>
<p class="MsoNormal"><span style="font-size:11.0pt;font-family:"Calibri",sans-serif"><o:p> </o:p></span></p>
<p class="MsoNormal" style="punctuation-wrap:hanging;text-autospace:ideograph-other">
<span style="font-size:11.0pt;font-variant:small-caps;position:relative;top:0pt;mso-text-raise:0pt">___________________________<o:p></o:p></span></p>
<p class="MsoNormal" style="punctuation-wrap:hanging;text-autospace:ideograph-other">
<span style="font-size:4.0pt;font-variant:small-caps;position:relative;top:0pt;mso-text-raise:0pt"><o:p> </o:p></span></p>
<p class="MsoNormal" style="punctuation-wrap:hanging;text-autospace:ideograph-other">
<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>
<p class="MsoNormal" style="punctuation-wrap:hanging;text-autospace:ideograph-other">
<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 border="0" width="96" height="26" style="width:1.0in;height:.2708in" id="Picture_x0020_7" src="cid:image001.png@01DA18A9.41B2AFA0"></span><span style="font-size:10.0pt;font-variant:small-caps;position:relative;top:0pt;mso-text-raise:0pt">
<o:p></o:p></span></p>
<p class="MsoNormal" style="punctuation-wrap:hanging;text-autospace:ideograph-other">
<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>
<p class="MsoNormal" style="punctuation-wrap:hanging;text-autospace:ideograph-other">
<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>
<p class="MsoNormal" style="punctuation-wrap:hanging;text-autospace:ideograph-other">
<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>
<p class="MsoNormal" style="punctuation-wrap:hanging;text-autospace:ideograph-other">
<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>
<p class="MsoNormal" style="punctuation-wrap:hanging;text-autospace:ideograph-other">
<span style="font-size:9.0pt;font-family:"Book Antiqua",serif;position:relative;top:0pt;mso-text-raise:0pt"><o:p> </o:p></span></p>
<p class="MsoNormal" style="punctuation-wrap:hanging;text-autospace:ideograph-other">
<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>
<p class="MsoNormal" style="punctuation-wrap:hanging;text-autospace:ideograph-other">
<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>
<p class="MsoNormal" style="punctuation-wrap:hanging;text-autospace:ideograph-other">
<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>
<p class="MsoNormal" style="text-align:justify;punctuation-wrap:hanging;text-autospace:ideograph-other">
<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>
<p class="MsoNormal" style="text-align:justify;punctuation-wrap:hanging;text-autospace:ideograph-other">
<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
or entity named above. If the reader of this message is not the intended recipient, you are hereby notified that any dissemination, distribution or copy of the transmission is strictly prohibited. If you have received this transmission in error, please delete
the message and immediately notify us by telephone at (360) 378-2185 or by e-mail. Internet Communications are not secure and subject to possible data corruption, either accidentally or on purpose, and may contain viruses. Furthermore, e-mail is an informal
method of communication and for these reasons, it will normally be inappropriate to rely on advice contained in an e-mail without obtaining written confirmation of it. If we receive a request from you via e-mail, we will treat that as authority to reply by
e-mail.<o:p></o:p></span></p>
<p class="MsoNormal" style="punctuation-wrap:hanging;text-autospace:ideograph-other">
<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>
<p class="MsoNormal"><span style="font-size:11.0pt;font-family:"Calibri",sans-serif"><o:p> </o:p></span></p>
<p class="MsoNormal"><span style="font-size:11.0pt;font-family:"Calibri",sans-serif"><o:p> </o:p></span></p>
<div>
<div style="border:none;border-top:solid #E1E1E1 1.0pt;padding:3.0pt 0in 0in 0in">
<p class="MsoNormal" style="punctuation-wrap:hanging;text-autospace:ideograph-other">
<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">
<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>Robert R. Cole<br>
<b>Sent:</b> Thursday, July 7, 2022 10:16 AM<br>
<b>To:</b> WSBA Probate & Trust Listserv <<a href="mailto:wsbarp@lists.wsbarppt.com">wsbarp@lists.wsbarppt.com</a>><br>
<b>Subject:</b> [WSBARP] Canadian owner & FIRPTA<o:p></o:p></span></p>
</div>
</div>
<p class="MsoNormal"><o:p> </o:p></p>
<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.<o:p></o:p></p>
<div>
<p class="MsoNormal" style="margin-bottom:12.0pt;punctuation-wrap:hanging;text-autospace:ideograph-other">
-- <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>
<p class="MsoNormal"> <o:p></o:p></p>
</div>
</div>
</body>
</html>