<html><head><meta http-equiv="Content-Type" content="text/html; charset=us-ascii"><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:Aptos;}
@font-face
{font-family:"Book Antiqua";
panose-1:2 4 6 2 5 3 5 3 3 4;}
/* Style Definitions */
p.MsoNormal, li.MsoNormal, div.MsoNormal
{margin:0in;
font-size:11.0pt;
font-family:"Aptos",sans-serif;
mso-ligatures:standardcontextual;}
a:link, span.MsoHyperlink
{mso-style-priority:99;
color:#467886;
text-decoration:underline;}
span.EmailStyle20
{mso-style-type:personal-reply;
font-family:"Arial",sans-serif;
color:#1F497D;
font-weight:normal;
font-style:normal;
text-decoration:none none;}
.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;}
--></style></head><body lang="EN-US" link="#467886" vlink="#96607D" style="word-wrap:break-word"><div class="WordSection1"><p class="MsoNormal"><span style="font-family:"Arial",sans-serif;color:#1f497d">Craig,</span></p><p class="MsoNormal"><span style="font-family:"Arial",sans-serif;color:#1f497d"> </span></p><p class="MsoNormal"><span style="font-family:"Arial",sans-serif;color:#1f497d">Failure to pay sales tax by a corporation can lead to a personal liability of a corporate officer similar to the 100% penalty of social security trust fund payments not made. So my question is, what was the genesis of the lien?</span></p><p class="MsoNormal"><span style="font-family:"Arial",sans-serif;color:#1f497d"> </span></p><p class="MsoNormal"><span style="font-family:"Arial",sans-serif;color:#1f497d">Sincerely,</span></p><p class="MsoNormal"><span style="font-family:"Arial",sans-serif;color:#1f497d"> </span></p><p class="MsoNormal"><span style="font-family:"Arial",sans-serif;color:#1f497d">Tom</span></p><p class="MsoNormal"><span style="font-family:"Arial",sans-serif;color:#1f497d"> </span></p><p class="MsoNormal"><span style="font-family:"Arial",sans-serif;color:#1f497d">Thomas J. Westbrook</span></p><p class="MsoNormal"><span style="font-family:"Arial",sans-serif;color:#1f497d">Attorney at Law</span></p><p class="MsoNormal"><span style="font-family:"Arial",sans-serif;color:#1f497d"> </span></p><p class="MsoNormal"><span style="font-family:"Calibri",sans-serif;color:#1f497d"><img width="152" height="62" style="width:1.5833in;height:.6416in" id="Picture_x0020_2" src="cid:image001.jpg@01DABB4F.3BA8F530"></span></p><p class="MsoNormal"><span style="font-family:"Book Antiqua",serif;color:#1f497d">324 West Bay Drive NW, Suite 201</span></p><p class="MsoNormal"><span style="font-family:"Book Antiqua",serif;color:#1f497d">Olympia, WA 98502</span></p><p class="MsoNormal"><span style="font-family:"Book Antiqua",serif;color:#1f497d">(360) 866-4000 phone</span></p><p class="MsoNormal"><span style="font-family:"Book Antiqua",serif;color:#1f497d">(360) 866--3832 fax</span></p><p class="MsoNormal"><span style="font-family:"Book Antiqua",serif;color:#1f497d"><a href="http://www.buddbaylaw.com/"><span style="color:blue">www.buddbaylaw.com</span></a></span></p><p class="MsoNormal"><span style="font-family:"Calibri",sans-serif;color:#1f497d"> </span></p><p class="MsoNormal"><span style="font-family:"Calibri",sans-serif;color:red">COVID POLICY:</span></p><p class="MsoNormal"><i><span style="font-family:"Calibri",sans-serif;color:#1f497d">Our firm continues to follow guidance from the CDC and Governor Inslee’s office regarding social distancing and the wearing of face coverings, and we encourage the public and our clients to do the same. Our staff is still working remotely much of the time so electronic communication by phone and email continues to be encouraged. We appreciate your patience and understanding.</span></i><span style="font-family:"Calibri",sans-serif;color:#1f497d"></span></p><p class="MsoNormal"><span style="font-family:"Arial",sans-serif;color:#1f497d"> </span></p><p class="MsoNormal"><span style="font-family:"Arial",sans-serif;color:#1f497d"> </span></p><p class="MsoNormal"><span style="font-family:"Arial",sans-serif;color:#1f497d"> </span></p><div><div style="border:none;border-top:solid #e1e1e1 1.0pt;padding:3.0pt 0in 0in 0in"><p class="MsoNormal"><b><span style="font-family:"Calibri",sans-serif">From:</span></b><span style="font-family:"Calibri",sans-serif"> <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>Craig Gourley<br><b>Sent:</b> Monday, June 10, 2024 9:48 AM<br><b>To:</b> WSBA Real Property Listserv <<a href="mailto:wsbarp@lists.wsbarppt.com">wsbarp@lists.wsbarppt.com</a>><br><b>Subject:</b> Re: [WSBARP] Looking for validation</span></p></div></div><p class="MsoNormal"> </p><p class="MsoNormal">Hi Rod, They are looking at 84.60 that grants super priority for property taxes and suggesting it covers ALL state taxes. I disagree. </p><p class="MsoNormal"> </p><div><div style="border:none;border-top:solid #e1e1e1 1.0pt;padding:3.0pt 0in 0in 0in"><p class="MsoNormal"><b><span style="font-family:"Calibri",sans-serif">From:</span></b><span style="font-family:"Calibri",sans-serif"> <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>Rod Harmon<br><b>Sent:</b> Monday, June 10, 2024 9:31 AM<br><b>To:</b> WSBA Real Property Listserv <<a href="mailto:wsbarp@lists.wsbarppt.com">wsbarp@lists.wsbarppt.com</a>><br><b>Subject:</b> Re: [WSBARP] Looking for validation</span></p></div></div><p class="MsoNormal"> </p><p class="MsoNormal">Craig:</p><p class="MsoNormal">Super-priority is only granted by statute. On what statute does your opposition rely? No statute, no super-priority.</p><p class="MsoNormal"> </p><div><p class="MsoNormal"><span style="font-size:12.0pt;color:#1f497d">Rod Harmon</span></p><p class="MsoNormal"><span style="font-size:12.0pt;color:#1f497d"> </span></p><p class="MsoNormal"><b><span style="font-size:13.0pt;font-family:"Arial",sans-serif;color:#1f497d">RODNEY T. HARMON</span></b><span style="mso-ligatures:none"></span></p><p class="MsoNormal"><b><span style="font-family:"Arial",sans-serif;color:#1f497d"> Attorney at Law</span></b><span style="mso-ligatures:none"></span></p><p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Arial",sans-serif;color:#1f497d"> P.O. Box 1066</span><span style="mso-ligatures:none"></span></p><p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Arial",sans-serif;color:#1f497d"> Bothell, WA 98041</span><span style="mso-ligatures:none"></span></p><p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Arial",sans-serif;color:#1f497d"> Tel: (425) 402-7800</span><span style="mso-ligatures:none"></span></p><p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Arial",sans-serif;color:#1f497d"> Fax: (425) 458-9096</span><span style="mso-ligatures:none"></span></p><p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Arial",sans-serif;color:#1f497d"> </span><a href="http://www.rodharmon.com/"><span style="font-size:10.0pt;font-family:"Arial",sans-serif;color:#0563c1">www.rodharmon.com</span></a><span style="mso-ligatures:none"></span></p><p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Arial",sans-serif;color:#1f497d"> </span><a href="mailto:rodharmon@msn.com"><span style="font-size:10.0pt;font-family:"Arial",sans-serif;color:#0563c1">rodharmon@msn.com</span></a><span style="mso-ligatures:none"></span></p></div><p class="MsoNormal"> </p><div><div style="border:none;border-top:solid #e1e1e1 1.0pt;padding:3.0pt 0in 0in 0in"><p class="MsoNormal"><b><span style="font-family:"Calibri",sans-serif">From:</span></b><span style="font-family:"Calibri",sans-serif"> </span><a href="mailto:wsbarp-bounces@lists.wsbarppt.com"><span style="font-family:"Calibri",sans-serif">wsbarp-bounces@lists.wsbarppt.com</span></a><span style="font-family:"Calibri",sans-serif"> <</span><a href="mailto:wsbarp-bounces@lists.wsbarppt.com"><span style="font-family:"Calibri",sans-serif">wsbarp-bounces@lists.wsbarppt.com</span></a><span style="font-family:"Calibri",sans-serif">> <b>On Behalf Of </b>Craig Gourley<br><b>Sent:</b> Thursday, June 6, 2024 4:27 PM<br><b>To:</b> WSBA Real Property Listserv <</span><a href="mailto:wsbarp@lists.wsbarppt.com"><span style="font-family:"Calibri",sans-serif">wsbarp@lists.wsbarppt.com</span></a><span style="font-family:"Calibri",sans-serif">><br><b>Subject:</b> [WSBARP] Looking for validation</span></p></div></div><p class="MsoNormal"> </p><p class="MsoNormal">Listmates, Property is in foreclosure and the state files a judgment / warrant for sales tax which attaches to the real property. In my humble opinion the tax judgment is junior to our purchase mortgage DOT so they will be foreclosed off. My opposition says that taxes have a super priority. I agree that this is true for property taxes but not for judgements for sales tax. Anyone have an opinion? Thanks, Craig </p><p class="MsoNormal"> </p><p class="MsoNormal"><b><span style="font-family:"Calibri",sans-serif">GOURLEY LAW GROUP</span></b><span style="font-family:"Calibri",sans-serif"></span></p><p class="MsoNormal"><b><span style="font-family:"Calibri",sans-serif">THE EXCHANGE CONNECTION</span></b><span style="font-family:"Calibri",sans-serif"></span></p><p class="MsoNormal"><b><span style="font-family:"Calibri",sans-serif">SNOHOMISH ESCROW </span></b><span style="font-family:"Calibri",sans-serif"></span></p><p class="MsoNormal"><span style="font-family:"Calibri",sans-serif">P.O. Box 1091</span></p><p class="MsoNormal"><span style="font-family:"Calibri",sans-serif">Snohomish, WA 98291</span></p><p class="MsoNormal"><span style="font-family:"Calibri",sans-serif">PH: (360) 568-5065 (800) 291-8401</span></p><p class="MsoNormal"><span style="font-family:"Calibri",sans-serif">Fax: (360) 568-8092 </span></p><p class="MsoNormal"><span style="font-family:"Calibri",sans-serif"> </span></p><p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Calibri",sans-serif">CONFIDENTIALITY NOTICE: This electronic mail transmission may contain legally privileged, confidential information belonging to the sender. The information is intended only for the use of the individual or entity named above. If you are not the intended recipient, you are hereby notified that any disclosure, copying, distribution or taking any action based on the contents of this electronic mail is strictly prohibited. If you have received this electronic mail in error, please contact sender and delete all copies</span><span style="font-family:"Calibri",sans-serif">.</span></p><p class="MsoNormal"> </p></div></body></html>