Legal Question in Tax Law in Washington

Tax Warrant/Lien - Seizure/Attachment of Personal Property

My boyfriend owns a small business (sole proprietor)that is run from our shared (rented) home. He owes delinquent B&O Excise Taxes for which the Dept. of Revenue is going to file a tax warrant and create a lien authorizing the Dept. to enforce collection. My boyfriend does not own/have anything that would satisfy the amount owed. No real estate, no $, a beater truck, minimal tools and personal belongings... But I have some personal belongings in our home that I am very worried they may take - as my belongings would more than add up to enough to satisfy the debt amount. Can they take my property? What can I do to protect my property from attachment? How do I prove that the things are mine? I don't have sales receipts for anything except my computer.. the rest of the items I am worried about are family heirlooms & antiques that I have acquired over the years and some things that I am storing for my father. I would be extremely grateful for any help!


Asked on 1/31/03, 11:16 pm

1 Answer from Attorneys
Lawrence Graves Coolidge & Graves PLLC

Re: Tax Warrant/Lien - Seizure/Attachment of Personal Property

You're dealing with the Government, so the deck is stacked a bit against you. Essentially, they can seize assets first and then YOU would have to prove that they are yours rather than the debtor's. Accordingly, it would be prudent for you to document your ownership of everything that is yours. Best if you tell your father to get anything valuable of his out of harm's way, too. This whole situation could get messy.

If you actually receive any kind of "notice of intent to levy" you should engage a local attorney to provide more specific advice on how to handle a visit from the Sheriff.

Best wishes,

LDWG

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Answered on 2/01/03, 12:03 pm


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