Recent Decisions on Fiduciary Liability Under Federal Priority Statute

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. In three recent U.S. district court...

Recent Decisions on Fiduciary Liability Under Federal Priority Statute

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. In three recent U.S. district court...