Executor Held Personally Liable for Estate's Unpaid Taxes

By Richard S. Franklin

In the recent case of United States v. Stiles, the United States District Court for the Western District of Pennsylvania found the executor for the Estate of Julia Stiles personally liable for the payment of the estate's unpaid income taxes.  This case illustrates that an executor's poor management of an estate may result in the IRS collection of the outstanding taxes from the executor's personal assets.  It's a cautionary tale and one that illustrates some of the hidden complexities associated with the settlement of a decedent's estate.

View PDF