Personal Liability of a Fiduciary under the Federal Priority Statute for Unpaid Federal Taxes of an Estate and Recent U.S. District Court Decisions

By Diane L. Mutolo J.D. LL.M. An estate fiduciary may be held personally liable for the estate's unpaid taxes. IRC § 6901 provides that the government may collect a fiduciary's liability under the Federal Priority Statute ( 31 U.S.C. § 3713 ) for an unpaid claim of the Government...