Neither Death Nor Distance Erases the Issues: IRS Actions against Deceased or Absconding Taxpayers

 



Panicked people do not think clearly, and this applies to taxpayers facing large IRS liabilities. Some assume that they can escape unharmed if they can just keep the IRS at bay until they die or if they simply move their assets abroad. These theories sound good, but they are wrong because the IRS and courts have many tools for pursuing tax debts from parties related to deceased taxpayers and from those who make a run for it. This article explains international obligations that trigger liabilities, recent cases where the IRS pursued surviving spouses, executors, trustees, and fiduciaries, and the use of Repatriation Orders over time.


About Hale E. Sheppard

HALE E. SHEPPARD, Esq. (B.S., M.A., J.D., LL.M., LL.M.T.) is a Shareholder in the Tax Controversy Section of Chamberlain Hrdlicka and Chair of the International Tax Group.

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