I am contacting you today regarding a potential (emergency) referral.

Client owes the IRS quite a bit of money. IRS agrees that client's necessary living expenses exceed client's income. Client's only valuable assets are: 1) a real estate parcel located in Pine County ("Pine RE") that client purchased for $8,500 a few years ago, and 2) client's home, which is located in Ramsey County.

Client wants to sell Pine RE or let IRS administratively seize it. IRS can't seize Pine RE administratively unless client transfers it from client's administratively dissolved Minn. Stat. Chapter 302A corporation to client personally. Client has not filed an action under Minn. Stat. § 302A.701(c) but has filled out Secretary of State's intent to dissolve and articles of dissolution forms. IRS wants to see deed from corporation to client before client records deed.

If client cannot get Pine RE deed to IRS by Friday, January 26, 2018, IRS is threatening to refer case to USDOJ to file US District Court action to foreclose on Pine RE and on client's home. The IRS had not provided a concrete deadline until January 11, 2018 - the IRS has set the deadline and has refused to extend previous deadlines.

Volunteer request:
Assist client with transferring Pine RE from corporation to client personally.