6324(a)(2)
1 cases — ← All topics
| Case | Title | Lower Court | Docketed | Status | Flags | Tags | Question Presented |
|---|---|---|---|---|---|---|---|
| 23-571 | Madeleine Pickens v. United States | Ninth Circuit | 2023-11-28 | Denied | Amici (1) | 6324(a)(2) decedent-property estate-tax estate-taxes higley-v-commissioner iRS-authority personal-liability statutory-interpretation tax-lien trust-beneficiaries | When an individual passes away, the executor of his estate must pay estate taxes. If the executor fails to pay, the Internal Revenue Service may enfor… |