I live in Kentucky. My Father died in 1999. My Mother passed away on 9/11/2004. I am an only child. I received what small estate there was (less than 10K). Last week I received a letter from the Kentucky Department of Revenue stating that profit on a Bond for the tax year 2001 was left off her 2001 tax return and including interest and penalities, they say she owes a little over $400.00. My Mother did her own income tax returns. Her estate was settled within weeks since I was the only relative and there was such a small amount of money involved. Thus, her estate was settled over a year ago. Am I obligated to pay this tax? If not, what should I send to the Kentucky Department of Revenue? Thanks for some help.