my father passed a few months back, we just got a notice from state that says he owes $1200.00 for filing late when he closed his business in may 09, mind you that he did not owe any taxes, he didn't realize that you only have 90 days from that point to file return and instead filed it at the beggining of 10 like he always did, it was a corp. question is can va. still demand payment against his estate if it was a corp and he has already passed? don't know why we're just now getting the tax penalty notice thanks for any helpWhat is the name of your state (only U.S. law)?