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Hello - i received an irs levy for my deceased mother's taxes. what do i need to do?
Anonymous2 views4 answers
this issue had been going on before she died, and was not resolved. i called the irs after she died, and tried talking to them about it, but no dice. they would not discuss it. i did not receive any more material until may, last month, when they asked for payment again. i sent them her death certificate, and letters of testamentary, naming me as executrix, with my fone number, to contact me. they did not call. today i received a paper stating that a levy had been issued to her bank. i don't know what to do. there are no funds in her accts, and she has 2 properties. all bank funds have been disbursed, but the houses are still in her name. i am thinking i need to transfer the deed to my name, but not sure how to do that. not sure what i should do-what comes next?
thank you very much
You should consult with legal counsel before you do anything. At your mother's death a lien attached to her assets for her tax debts. If you transfer assets prior to paying the taxes you can be responsible for the payment of the taxes as the Executrix. The IRS can also go after whoever was transferred the assets on the basis of transferee liability.
Which is to say you are liable for your mother's debts to the extent you received her assets. I echo the suggestions and urge you to seek tax counsel.
Use the .com web site to find an attorney in your area. In addition to that, contact your local bar association for referral to an attorney who specializes in this or talk to friends and neighbors to ask about an attorney they have used and liked. Often, but not always, the attorney will do an initial consultation free of charge. You will then be in a better position to determine what to do next. Best of luck to you!
You have a fairly complicated matter that should be discussed with a probate attorney who also has experience dealing with the IRS. There are certain situations where the IRS abandon attempts to collect debts and even release liens encumbering estate property, but these situations are very fact specific. For this reason you would be well served to ask for an attorney's help.
Your obligation as executor of your mom's estate is to pay all debts owed before distributing the assets. Accordingly, you do not want to deed the houses from the estate until you have resolved the Estate's debt tot he IRS.
