IRS levy on social security

[Bucky]

One of my client's stopped in to ask a question for his mother inlaw. The mother inlaw's husband recently died. Seem he owed about $10000 back taxes for tax year 2001 and 2004. They found a letter were the IRS was going levy his social security for non payment. My question is she liable for his debt if they filed MFS the years in question? I'm pretty sure she isn't but as the surviving spouse and exectutor my thinking is she would be if his estate had any assets. Any thoughts.

[ChEAr$]

You're right about filing status protecting her.

But on the other issue, she needs to consult with attorney re her husband's estate. My understand mirrors yours, that is she is executrix, she must provide for payment of taxes.

[Burke]

My question is she liable for his debt if they filed MFS the years in question? I'm pretty sure she isn't but as the surviving spouse and exectutor my thinking is she would be if his estate had any assets. Any thoughts.

She would not be personally liable for his outstanding debts; but his estate, if there were any assets, may be. As executor, she would not be personally responsible, unless she were guilty of willfull negligence in the administering of his estate. If he owed this kind of money to the IRS, he may not have had any assets. Unless his name was on their house or car(s) as owner, for example. He might have a bankrupt estate.