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<p class="MsoNormal"><span style="font-size:12.0pt">Sorry, for the Form 5495, that should have said 9 months for the executor, 6 months for other fiduciary (e.g. POA/Trustee of the Living Trust). The Form 5495 doesn’t excuse the Estate’s liability, which is
why you would also file the Form 4810.<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:12.0pt">Best, <o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:12.0pt">Nick<o:p></o:p></span></p>
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<p class="MsoNormal"><b><span style="font-family:"Calibri",sans-serif;mso-ligatures:none">From:</span></b><span style="font-family:"Calibri",sans-serif;mso-ligatures:none"> Nick Pleasants
<br>
<b>Sent:</b> Thursday, January 9, 2025 4:15 PM<br>
<b>To:</b> WSBA Real Property Listserv <wsbarp@lists.wsbarppt.com><br>
<b>Subject:</b> RE: IRS problem<o:p></o:p></span></p>
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<p class="MsoNormal"><o:p> </o:p></p>
<p class="MsoNormal"><span style="font-size:12.0pt">Hi Dalynne,<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:12.0pt">This is not tax advice to you or anyone on this listserv. But here are some general guidelines to consider:<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:12.0pt">“Ordinarily, the IRS has 3 years after an income tax, gift tax, or estate tax return has been filed to assess tax and demand payment of any deficiency.” See Instructions to Form 5495. See also, e.g.,
<a href="https://www.irs.gov/filing/time-irs-can-assess-tax">https://www.irs.gov/filing/time-irs-can-assess-tax</a><o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:12.0pt">Form 5495 allows the executor to request discharge from personal liability after 6 months.<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:12.0pt">Form 4810 allows the Estate to request “prompt assessment” within 18 months.<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:12.0pt">The CPA saying it is 10 years is inexcusable…<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:12.0pt"><o:p> </o:p></span></p>
<p class="MsoNormal"><span style="font-size:12.0pt">Best, <o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:12.0pt">Nick<o:p></o:p></span></p>
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<p class="MsoNormal"><b><span style="font-size:12.0pt;color:black;mso-ligatures:none">Nicholas Pleasants | Shareholder
<o:p></o:p></span></b></p>
<p class="MsoNormal"><b><span style="color:black;mso-ligatures:none"><o:p> </o:p></span></b></p>
<p class="MsoNormal"><span style="color:#70AD47;mso-ligatures:none"><img border="0" width="223" height="95" style="width:2.3229in;height:.9895in" id="Picture_x0020_1805701941" src="cid:image001.jpg@01DB62B2.AC311480" alt="OseranHahnAttyatLaw 8"></span><span style="color:#70AD47;mso-ligatures:none"><o:p></o:p></span></p>
<p class="MsoNormal"><span style="color:#70AD47;mso-ligatures:none"><o:p> </o:p></span></p>
<p class="MsoNormal"><span style="color:black;mso-ligatures:none">11225 SE 6<sup>th</sup> Street | Suite 100 | Bellevue, WA 98004<br>
Main: (425) 455-3900 | Fax: (425) 455-9201 | E-mail: <a href="mailto:npleasants@ohswlaw.com">
<span style="color:#0563C1">npleasants@ohswlaw.com</span></a> <o:p></o:p></span></p>
<p class="MsoNormal"><span style="color:black;mso-ligatures:none"><o:p> </o:p></span></p>
<p class="MsoNormal" style="text-autospace:none"><span style="font-size:10.0pt;font-family:"Times New Roman",serif;color:#1F497D;mso-ligatures:none">CONFIDENTIALITY NOTE: This e-mail message contains information belonging to the law firm of Oseran Hahn, P.S.,
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<p class="MsoNormal"><b><span style="font-family:"Calibri",sans-serif;mso-ligatures:none">From:</span></b><span style="font-family:"Calibri",sans-serif;mso-ligatures:none">
<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>Dalynne Singleton<br>
<b>Sent:</b> Thursday, January 9, 2025 2:15 PM<br>
<b>To:</b> WSBA Real Property Listserv <<a href="mailto:wsbarp@lists.wsbarppt.com">wsbarp@lists.wsbarppt.com</a>><br>
<b>Subject:</b> [WSBARP] IRS problem<o:p></o:p></span></p>
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<p class="MsoNormal"><o:p> </o:p></p>
<p class="MsoNormal"><span style="font-size:14.0pt;font-family:"Book Antiqua",serif">I have an estate where an amended 2018 tax return was filed for the decedent. It has been 2 years, and the IRS will not confirm or deny the acceptance of the 2018 tax return
so the Estate can be closed.<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:14.0pt;font-family:"Book Antiqua",serif">If accepted, it will result in a refund to the Estate. What can we do about this to get a response? The Estate CPA says the IRS has 10 years to review and accept/deny the
amended return.<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:14.0pt;font-family:"Book Antiqua",serif"><o:p> </o:p></span></p>
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<p class="MsoNormal"><b><span lang="DE" style="font-size:26.0pt;font-family:"Rastanty Cortez";color:black;background:white">Dalynne Singleton</span></b><b><span style="font-size:26.0pt;font-family:"Cambria",serif;color:black;background:white"> </span></b><b><i><span style="font-size:26.0pt;font-family:"Book Antiqua",serif"><o:p></o:p></span></i></b></p>
<p class="MsoNormal"><b><i><span style="font-size:14.0pt;font-family:"Book Antiqua",serif">Dalynne Singleton</span></i></b><b><span style="font-size:14.0pt;font-family:"Book Antiqua",serif"><o:p></o:p></span></b></p>
<p class="MsoNormal"><b><span style="font-size:14.0pt;font-family:"Book Antiqua",serif">Gourley Law Group<o:p></o:p></span></b></p>
<p class="MsoNormal"><b><span style="font-size:14.0pt;font-family:"Book Antiqua",serif">Snohomish Escrow/The Exchange Connection<o:p></o:p></span></b></p>
<p class="MsoNormal"><b><span style="font-size:14.0pt;font-family:"Book Antiqua",serif">1002 10<sup>th</sup> Street / PO Box 1091<o:p></o:p></span></b></p>
<p class="MsoNormal"><b><span style="font-size:14.0pt;font-family:"Book Antiqua",serif">Snohomish, WA 98291<o:p></o:p></span></b></p>
<p class="MsoNormal"><b><span style="font-size:14.0pt;font-family:"Book Antiqua",serif">360.568.5065<o:p></o:p></span></b></p>
<p class="MsoNormal"><b><span style="font-size:14.0pt;font-family:"Book Antiqua",serif">360.568.8092 fax<o:p></o:p></span></b></p>
<p class="MsoNormal"><span style="font-size:14.0pt;font-family:"Book Antiqua",serif"><a href="mailto:dalynne@glgmail.com" target="_blank">dalynne@glgmail.com</a> <u>Website:
</u><span style="color:#467886"><a href="https://linkprotect.cudasvc.com/url?a=https%3a%2f%2fwww.glglawgroup.com&c=E,1,r6BJkSLBMiNk20snVpcNTpfFjMZImLXT_b39eEyl-sA-jF3xpORHvIvgRRcHbf_JLtjUhtorKRaNOVQxK6nCRm4tJItppSnn-PdQG36GYZ-omEmQous,&typo=1&ancr_add=1">www.glglawgroup.com</a></span><o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:12.0pt;font-family:"Book Antiqua",serif">Attorney/client meetings will be handled virtually whenever possible. If you would like to set a telephone conference, zoom, or in person meeting, please call or email one
my paralegals Valerie <a href="mailto:valerie@glgmail.com">valerie@glgmail.com</a>, Kelly
<a href="mailto:kelly@glgmail.com">kelly@glgmail.com</a>, or Theresa <a href="mailto:theresa@glgmail.com">
theresa@glgmail.com</a>. Attorney Spencer Clower & paralegal, Kristin Jacobs, for Estate litigation (<a href="mailto:spencer@glgmail.com">spencer@glgmail.com</a> and
<a href="mailto:kristin@glgmail.com">kristin@glgmail.com</a>). Carrie Ulrich and Candace Wilkerson, co-counsel in probate (<a href="mailto:carrie@glgmail.com">carrie@glgmail.com</a> and
<a href="mailto:candace@glgmail.com">candace@glgmail.com</a> ).<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:12.0pt;font-family:"Book Antiqua",serif"><o:p> </o:p></span></p>
<p class="MsoNormal"><span style="font-size:12.0pt;font-family:"Book Antiqua",serif">LICENSED IN WASHINGTON. IMPORTANT/CONFIDENTIAL: This e-mail message (and any attachments accompanying it) may contain confidential information, including information protected
by attorney-client privilege. The information is intended only for the use of the intended recipient(s). Delivery of this message to anyone other than the intended recipient(s) is not intended to waive any privilege or otherwise detract from the confidentiality
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<span style="mso-ligatures:none"><img border="0" width="155" height="120" style="width:1.6145in;height:1.25in" id="Picture_x0020_13" src="cid:image003.png@01DB62B2.AC311480"><img border="0" width="121" height="101" style="width:1.2604in;height:1.052in" id="Picture_x0020_2" src="cid:image004.png@01DB62B2.AC311480"></span> <span style="mso-ligatures:none"><img border="0" width="122" height="102" style="width:1.2708in;height:1.0625in" id="_x0000_i1026" src="cid:image005.png@01DB62B2.AC311480"></span><o:p></o:p></p>
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<p class="MsoNormal"><b><span style="font-family:"Calibri",sans-serif;mso-ligatures:none">From:</span></b><span style="font-family:"Calibri",sans-serif;mso-ligatures:none">
<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>Jennifer Gellner<br>
<b>Sent:</b> Thursday, January 9, 2025 1:02 PM<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] Off topic IRS problem<o:p></o:p></span></p>
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<p class="MsoNormal"><o:p> </o:p></p>
<p class="MsoNormal"><span style="font-size:12.0pt">I don’t have experience with crypto currency, but I have handled matters against the IRS for over 20 years.<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:12.0pt"><o:p> </o:p></span></p>
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<p class="MsoNormal"><o:p> </o:p></p>
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<p class="MsoNormal">THANK YOU.<o:p></o:p></p>
<p class="MsoNormal"><b><i><span style="font-family:"Calligraph810 BT"">Jennifer<o:p></o:p></span></i></b></p>
<p class="MsoNormal"><b><i><span style="font-family:"Calligraph810 BT""><o:p> </o:p></span></i></b></p>
<p class="MsoNormal"><span style="mso-ligatures:none"><img border="0" width="252" height="71" style="width:2.625in;height:.7395in" id="Picture_x0020_1" src="cid:image006.png@01DB62B2.AC311480" alt="Logo
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<p class="MsoNormal">Jennifer A. Gellner, LL.M. <br>
Principal, Gellner Law<br>
P: (425) 235-5535 <br>
E: <a href="mailto:jennifer@gellner-law.com"><span style="color:#0563C1">jennifer@gellner-law.com</span></a><o:p></o:p></p>
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<p class="MsoNormal">8407 S. 259<sup>th</sup> St., <o:p></o:p></p>
<p class="MsoNormal">Suite 203<br>
Kent, WA 98030<o:p></o:p></p>
<p class="MsoNormal"><a href="https://linkprotect.cudasvc.com/url?a=https%3a%2f%2fgellner-law.com&c=E,1,Z5FktySkSI2EYYbFmQipGndvdpHZzP7Yzl5xxlbpvyZgp1vJ30ptCUBl6dJpncdIsqi56R1HOY4kgIdP7elrirZ1SfXGYtOLVlhq-ixqPyvvndQ,&typo=1&ancr_add=1">gellner-law.com</a><o:p></o:p></p>
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<p class="MsoNormal"><b><span style="font-family:"Calibri",sans-serif;mso-ligatures:none">From:</span></b><span style="font-family:"Calibri",sans-serif;mso-ligatures:none">
<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> Wednesday, January 8, 2025 7:25 PM<br>
<b>To:</b> WSBA Real Property Listserv <<a href="mailto:wsbarp@lists.wsbarppt.com">wsbarp@lists.wsbarppt.com</a>><br>
<b>Subject:</b> [WSBARP] Off topic IRS problem<o:p></o:p></span></p>
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<p class="MsoNormal"><o:p> </o:p></p>
<p class="MsoNormal">Listmates, I have a PNC looking for assistance with the IRS regarding taxation of a crypto currency transaction. Knowing zero about the topic and wishing to know even less, I am looking for someone to refer this gentlemen to. Thanks,
Craig <o:p></o:p></p>
<p class="MsoNormal"><o:p> </o:p></p>
<p class="MsoNormal"><b><span style="font-family:"Calibri",sans-serif">GOURLEY LAW GROUP</span></b><span style="font-family:"Calibri",sans-serif"><o:p></o:p></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"><o:p></o:p></span></p>
<p class="MsoNormal"><b><span style="font-family:"Calibri",sans-serif">SNOHOMISH ESCROW
</span></b><span style="font-family:"Calibri",sans-serif"><o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-family:"Calibri",sans-serif">P.O. Box 1091<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-family:"Calibri",sans-serif">Snohomish, WA 98291<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-family:"Calibri",sans-serif">PH: (360) 568-5065 (800) 291-8401<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-family:"Calibri",sans-serif">Fax: (360) 568-8092
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