<html><body><div dir="auto" style="font-family: Aptos, Aptos_MSFontService, -apple-system, Roboto, Arial, Helvetica, sans-serif; font-size: 12pt; color: rgb(0, 0, 0);">I'm not sure if my message went thru, so am sending it here:</div><div id="ms-outlook-mobile-body-separator-line" dir="auto"><div dir="auto" style="font-family: Aptos, Aptos_MSFontService, -apple-system, Roboto, Arial, Helvetica, sans-serif; font-size: 12pt; color: rgb(0, 0, 0);"><br></div><div dir="auto" style="font-family: Aptos, Aptos_MSFontService, -apple-system, Roboto, Arial, Helvetica, sans-serif; font-size: 12pt; color: rgb(0, 0, 0);">Applying for a ruling will put them on the spot for sure. I haven't read the ruling yet regarding Pioneer Title's appeal (that was sent to Legislative & Judiciary Committee chairs this morning) but assume that if DOR reaches a conclusion as embodied in this short paragraph when responding to a request for a ruling here, they shoot themselves in the foot on whatever arguments are in the Pioneer ruling. Conversely, if they realize the inconsistencies & try to apply their Pioneer arguments to a new ruling on this request, then this paragraph will have to be backtracked.</div><div dir="auto" style="font-family: Aptos, Aptos_MSFontService, -apple-system, Roboto, Arial, Helvetica, sans-serif; font-size: 12pt; color: rgb(0, 0, 0);"><br></div><div dir="auto" style="font-family: Aptos, Aptos_MSFontService, -apple-system, Roboto, Arial, Helvetica, sans-serif; font-size: 12pt; color: rgb(0, 0, 0);">Either way it seems they've muddled the potential arguments.</div><div dir="auto" style="font-family: Aptos, Aptos_MSFontService, -apple-system, Roboto, Arial, Helvetica, sans-serif; font-size: 12pt; color: rgb(0, 0, 0);"><br></div><div dir="auto" style="font-family: Aptos, Aptos_MSFontService, -apple-system, Roboto, Arial, Helvetica, sans-serif; font-size: 12pt; color: rgb(0, 0, 0);">It would seem that the Board will want to to decide whether to ask for a ruling on this issue & hope for a confirmation embodied in this paragraph. Leaving the Pioneer issue alone for now when talking to DOR? But conversations still must be had with Pioneer & Perkins Coie.</div><div dir="auto" style="color: rgb(0, 0, 0);"><br></div><div dir="auto" style="font-size: 12pt; color: rgb(0, 0, 0);">My take off the top of my head...</div><div dir="auto"><br></div></div><div id="ms-outlook-mobile-signature" style="font-family: Aptos, Aptos_MSFontService, -apple-system, Roboto, Arial, Helvetica, sans-serif; font-size: 12pt;" dir="auto"><div dir="auto">George</div><div dir="auto">Sent from my mobile phone 206-437-5869</div></div></body></html>