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Yankeetalker Asked June 2019

I am the POA for a lady that has dementia and had to be placed in a nursing home. I found she had loaned out money. What can I do about this?

Going through her papers I found documentation showing that she had loaned money to two different people for a considerable amount but can not find anything showing that they had ever paid her back. What can I do about this if anything? It isn’t right for someone to use someone like this. Any advice would be helpful. Thank you.

Isthisrealyreal Jun 2019
Question Tacy, so the money was lent, according to YankeeTalker, there was paperwork that indicated that it was a loan, requiring repayment. If that paperwork is signed and a demand letter is ignored, wouldn't that justify converting the money to income as it has not been repaid and the debtor has ignored a demand for payment, wouldn't the year it took place (the ignoring of demand for pmt) be the correct year for filing a 1099?

Just curious.

We would send 1099s to employees that quit owing money for advances or loans. I can't tell you how many times I found out that my employee was illegal, as long as I was withholding taxes and paying my share of ss/Medicare not one word about the invalid status, but pay them without withholding and within 2 weeks I was notified.
Isthisrealyreal Jul 2019
That's interesting, I never had any issues and since it wasn't earned income I can't imagine that increasing wages would be so simple, considering no taxes or social security, I also don't want to have to pay all the added labor burden for a deadbeat that would walk away from debt.

It never ceases to amaze me how much the IRS and State don't address as it comes up. You would think that at some point they would notify me that I need to handle unpaid employee loans differently, even my CPA hasn't said anything. Granted it has been a few years and maybe now they would. But now I wouldn't be lending an employee money.

Thank you for the information.
igloo572 Jun 2019
you've been given some pretty solid suggestions.

Another option that can be added as a follow up letter to the initial collection or dunning letters an atty sends out, is to after the initial 30 day notice letter is send out a 2nd letter that again asks for then to show that it was a debt & was repaid AND reads IF no response with documentation is sent back within 15 days then DPOA will file a 1099-Misc or a 1099-C (this really should be the attorney call as to which one is better for the lady’s tax situation) to them for 2019 taxes for the entire amount paid AND included is a W-9 & I-9 with stamped addressed envelope in 2nd follow up letter for them to do & return.

Their knowing that the IRS & state tax authority is getting a filing showing they have $$$$ totally taxable income just might be the scare needed to get what the lady needs in repayment; or establish that it’s a bad debt & a collection was attempted and it’s uncollectible with IRS filings and debt collection letters; or $ paid for services. I’d let the atty figure out what path to take. It kinda could establish that it’s not gifting but a true loan that’s unpaid or for services rendered so the $ is not under gifting transfer penalty. If this is a syzeable amount, we’ll wirth the atty costs as if she’s considered by Medicaid to have gifted it could have ineligible for eons which will be a costly problem to deal with.

If they refuse to fill out, sign & send w-9 & I-9 back..... not a problem. You can still file the 1099 to IRS with their names and last known address but you do a cover letter to IRS & state tax authority that the recipients refused to comply with the requested w-9 & I-9. IRS & state will more than likely dog them on taxes due.
Yeah total wicked.
But it’s amazing how the actuality of tax authority getting involved can make someone comply.
igloo572 Jun 2019
Tacy - Was it a loan or a gift or something else? I’m going to guess that the paperwork Yankee found was drawn up not by an atty but by the lady & borrowers. It may not meet basic standards for a loan with some sort of terms / conditions on repayment, and some sort of collateral for paying it from and not notarized. The atty letters are to determine that & have them provide a response & documentation to either agree with DPOA / the lady’s attorney that it’s a debt that owed, or disagree and that’s its something else like was a gift or for services rendered.

Iron fist in a Velvet glove or a veiled threat type of action by sending them W-9 & I-9. Yeah your rite, the i-9 could be excluded but it’s an added item to get their drivers licenses or passport info to have to send off for use by collections if that route is taken. They are both requests to be done, not mandated to be done. Your not sending them a subpoena. I’d bet they are thrown off totally when they get the first letter and the 2nd with the tax & I9 forms enclosed really get them taken aback. & it may get them to re-evaluate the situation and repay the debt. Voila! glove or veil worked!

As an aside on this, my first time as Executor was total surprise. It was an “aunt” of my dads. Actually 2nd wife of a cousin. She had appearance of $ & assets but reality was old marriages & debts with no neat probate done for any. FUN! Nephew was DPOA & got biz loans & other items for years prior. She & her attorney actually kept majority of her financials from him as she was competent. She did a codicil to her will few months before death naming me as Executrix & specifically excluding him as Executor & changed beneficiary of life insurance from him to instead be her named Estate. Before this, she called in his oldest loan & he was always with excuses on repayment which is why she did changes according to the atty, she was beyond peeved. She bought into a CCRC abt 4 mo. before her unexpected death & used up most of her actual cash (this is what she wanted loan repaid for). Accounts he was POD on were used for CCRC buy-in, so zeroed out & closed (so no alarms set off on this by him). Probate opened, I got appointed with dependent administration. Nephew was taken aback, livid actually and threatened to contest will, where was all the $$, I’m supposed to get her property, etc. He insisted that it wasn’t loans but actually payments to him or his biz for services. Atty sent him a letter with w-2s stating that it appeared there would be amended tax returns filed with IRS to reflect 1099-C Misc paid, so please fill out & return. Not another peep from him on contesting anything after that.

The implied threat of a 1099 is used a lot by debt collections to get folks to pay on debt. If you pay a penny, it gets debt clock reset for when Statute of limitations starts. But only the original creditor can issue the 1099, which most of those in debt don’t know. But as a implied veiled threat it might can do what you’d like to have happen, which is to repay a debt.

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notrydoyoda Jun 2019
Your profile says she is living in independent living and thus her dementia must not be very strong and she is still competent. Discuss this with her and with a lawyer. Tell her that such gifting will hurt her if she ever needs medicaid. Was the considerable amount given enough to make her pay gifting tax? Have you looked over her tax returns? Do the papers say these gifts are loans and the person stated their intent on paying them back and by a certain time? If they have not made payments, then it is time to call the money back and close on the loan for they have not made payments.

Isthisrealyreal Jun 2019
You can send dunning letters and see how they respond. I would require that they provide the cancelled checks from the bank.

I wouldn't settle for I paid her cash, that there are loan documents it only makes sense that they would have paid in a traceable way.

If they don't/won't provide proof that they paid her back, I would contact an attorney that can send demand notices. Not sure elder law attorneys would be the right choice, maybe a google search could direct you.

Yeah, people are low enough to target the vulnerable. It shows how cowardly they are, only bullies go after those people that can't fight back.

JoAnn29 Jun 2019
Yes, I would see a lawyer. If these loans were made with in five years of her applying eventually for Medicaid, she will be penalized unless the money is being paid back.

AlvaDeer Jun 2019
It is definitely time to see an elder law attorney to follow this up. This is paid for out of her funds also, but an hour of time may give you all the answers you seek. This is very sad and happens to so many elders. Hopefully you now have control of the finances and can protect what is left.

Ahmijoy Jun 2019
You need to contact an attorney for advice. If you have the names and addresses of these people, have the attorney write them a letter asking for proof that they paid her back. Hopefully, she wrote them a receipt or other documentation that the debt was settled. If I had borrowed money from someone, I for sure would want proof that I paid it back.

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