If Dad dies oweing money to IRS, Does it fall upon me to pay

If my father owes the IRS money, and he passes away, is it my responsibility to pay off his debt? I have asked a couple of people this, and have gotten a range of answers. I was wondering if anyone knew for sure what the answer is??

The sins of the father do not fall upon the children. Neither do the debts. BUT if he had any assets, the Government has first claim on them to the extent of money owed the IRS. Anyone taking the assets from his estate has an obligation to pay the government.