My father did not file taxes-

the last three years of his life. He died in July l997 leaving my brother as executor. My brother paid off all known debts and divided the remainer between him and I. The IRS has contacted him asking for thousands of dollars. He had no real estate, owned a worthless piece of property in PA (we all reside in NJ as he did)and had numerous credit card and car payment debts. We learned after his death he had a gambling problem, an expensive married girlfriend and got caught up in a mail order scam. I do not understand how we can be liable. Please advise.

You should not be personally liable. The IRS' claim is against your dad's estate. If your dad has no marketable assets tell the IRS this. You say your brother is executor, was a probate estate actually opened?

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Jeffrey R. Gottlieb, Attorney at Law
http://www.illinoisestateplan.com
This response is not legal advice and does not create an attorney-client relationship.

Thank you for your kind response. The will was probated and all transactions were complete by the end of 1997.

I assume that no beneficiaries actually received any inheritances under the will? If they did, then yes that could (maybe) be subject to recovery by the IRS.

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Jeffrey R. Gottlieb, Attorney at Law
http://www.illinoisestateplan.com
This response is not legal advice and does not create an attorney-client relationship.

We did receive an inheritance. The money the IRS is asking for is beyond what we received. Isn't there a statue of limitations? It was over 3 years ago and there is nothing left. We were not aware that my father failed to file income taxes. He told us everything was taken care of. The money that he received during those tax years before his death (cashed in stocks/bonds) went to his girlfriend, gambling (Atlantic City) and mail order scemes. He even gave $20,000. to his girlfriends husband for a new car! After his death we gave $10,000. to our sister who was not a beneficiary. Your advice is greatly appreciated.

Well, the IRS may be able go after the inheritances paid out, up to that amount. It may depend on state law (to the extne thay probate barred claims) and IRS statutes of limitation. Ideally, you should get an attorney for this. If not, I would be upfront with the IRS and say that probate was opened and closed, you paid all claims you knew about, you were unaware of the IRS claims and that all the monies have been distributed out and are gone.

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Jeffrey R. Gottlieb, Attorney at Law
http://www.illinoisestateplan.com
This response is not legal advice and does not create an attorney-client relationship.