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Trusts & Estates

Dec. 8, 1999

Disclaiming an Estate Doesn't Avoid IRS Lien

WASHINGTON - The U.S. Supreme Court ruled unanimously Tuesday that when a delinquent taxpayer who inherits money disclaims any interest in that inheritance, the federal government nonetheless may attach a lien to the money as a "right to property."

By David F. Pike
Daily Journal Staff Writer
        WASHINGTON - The U.S. Supreme Court ruled unanimously Tuesday that when a delinquent taxpayer who inherits money disclaims any interest in that inheritance, the federal government nonetheless may attach a lien to the money as a "right to property."<...

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