Tax,
Probate
Jul. 30, 2021
Can IRS collect penalties even post-death? You bet
In a recent case, the court denied the estate’s motion to discuss, finding that even non-willful penalties survived the taxpayer’s death
Robert W. Wood
Managing Partner
Wood LLP
333 Sacramento St
San Francisco , California 94111-3601
Phone: (415) 834-0113
Fax: (415) 789-4540
Email: wood@WoodLLP.com
Univ of Chicago Law School
Wood is a tax lawyer at Wood LLP, and often advises lawyers and litigants about tax issues.
Does the IRS like to impose penalties? That seems like a safe bet since IRS penalties have a way of creeping into just about any kind of tax notice or adjustment. You might think that if you weren't trying to cheat on your taxes and just made a mistake, it would be OK. Hey, taxes are complex, and mistakes happen. Still, the burden is on you to show that you acted reasonably.
Relying on professional tax advice can be one way, but if ...
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