Cleaning Up Deceased Taxpayers' Tax Problems (Completed)

Date: Thursday, May 30, 2024
Instructor: Klaralee R. Charlton
Begin Time:  9:00am Pacific Time
10:00am Mountain Time
11:00am Central Time
12:00pm Eastern Time
CPE Credit:  2 hours for CPAs
2 hours Federal Tax Related for EAs and OTRPs
2 hours Federal Tax Law for CTEC

NOTE: Go to My Professional Profile in your CCH CPELink account settings to ensure your name, and PTIN number; matches your PTIN card

Taxpayers are not always compliant with their tax obligations during life. At death, tax issues don’t just disappear. Instead, the executor administering the deceased taxpayer’s estate must resolve the issues or face possible personal liability for failing to do so before distributing assets to beneficiaries. In this course, we will understand how to tackle common outstanding tax issues for deceased taxpayers including talking to the IRS on behalf of a deceased person, preparing unfiled returns, obtaining outstanding refunds, paying tax liabilities, filing offers in compromise, and avoiding personal liability for the executor.

Topics Covered

  • Summary of possible tax problems encountered when administered a deceased taxpayer's estate
  • Explanation of how to obtain information from the IRS and how to file returns and obtain refunds for a deceased taxpayer
  • Review of options available to the estate when the taxpayer's liabilities exceed the assets
  • Description of best practices for executors to avoid personal liability for the deceased taxpayer's tax debt

Learning Objectives

  • Describe the tax problems faced by executors when a deceased taxpayer has unfiled returns and outstanding tax liability
  • Summarize how to contact the IRS or claim a refund for a deceased taxpayer
  • Analyze the best method for addressing an insolvent estate when the decedent has outstanding tax liability
  • Recommend options for limiting liability for the executor who is administering the deceased taxpayer's estate


Instructional Method
Group: Internet-based

NASBA Field of Study
Taxes (2 hours)

Program Prerequisites

Advance Preparation

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