Our new Constitution is now established, and has an appearance that promises permanency; but in this world nothing can be said to be certain, except death and taxes.
If it is a joint tax liability and the secondary taxpayer is deceased, then pursue tax collection from the primary taxpayer. If it is a joint tax liability and the primary taxpayer is deceased, then pursue tax collection from the secondary taxpayer. If it is a joint tax liability and both taxpayers are deceased, then pursue tax collection based on the guidelines for a single deceased taxpayer.
The Internal Revenue Service (“IRS”) can also look to the fiduciary of the decedent’s estate and/or to the recipients of the decedent’s assets. A fiduciary, of the decedent’s estate, can be exposed to personal liability for paying other debts ahead of priority tax claims of which the IRS had provided notice. A recipient, of the decedent’s assets, can also be held liable, for the tax liability, based on the theory of transferee liability, which typically contains an element of fraud in the overall factual basis.