Tax compliance issues do not end at death, and unresolved problems can expose executors and fiduciaries to significant personal and financial risk. This practical, real‑world course equips tax and accounting professionals with the tools needed to clean up a deceased taxpayer’s unresolved tax matters efficiently and defensibly. Participants will learn how to communicate properly with the IRS on behalf of a decedent, prepare missing income tax returns, secure refunds, manage outstanding liabilities, and navigate complex scenarios such as insolvent estates and federal tax liens.
The course also explores strategies for offers in compromise, penalty relief, and critical steps executors must take to avoid personal liability before distributing estate assets. Whether you advise estates occasionally or specialize in fiduciary and trust work, this course provides actionable guidance you can apply immediately in client engagements.
Per the IRS Education Provider Standards this course must be COMPLETED by 12/31/2029 to receive credits. NOTE: Go to My Professional Profile in your CCH CPELink account settings to ensure your name, and PTIN number; matches your PTIN card
Publication Date: June 2026
Designed For
This course is designed for professionals who want to confidently advise clients, estates, and fiduciaries dealing with post‑death tax problems.
Topics Covered
- Executor and administrator tax responsibilities
- Filing the decedent’s final federal income tax return
- Resolving unfiled personal income tax returns
- Managing outstanding federal tax liabilities
- Handling insolvent estates and priority of claims
- Federal tax liens and their impact on estate assets
- Offers in compromise for deceased taxpayers
- Penalty relief and waiver requests
- Avoiding personal liability for fiduciaries
Learning Objectives
- Describe common federal tax problems that arise when a taxpayer dies with unfiled returns or unpaid tax liabilities
- Identify the documentation and procedural steps required to communicate with the IRS on behalf of a deceased taxpayer
- Determine appropriate strategies for resolving outstanding tax liabilities, including payment options and offers in compromise
- Apply rules for administering insolvent estates while minimizing fiduciary exposure
- Identify methods executors and personal representatives can use to limit or avoid personal liability for unpaid taxes
- Determine when and how to request penalty relief related to missed required minimum distributions (RMDs)
Level
Basic
Instructional Method
Self-Study
NASBA Field of Study
Taxes (2 hours)
Program Prerequisites
None
Advance Preparation
None
Instructor
Klaralee R. Charlton
Klaralee Charlton is a Partner at 3i Law in Denver, Colorado. She practices fiduciary tax, estate administration, and business transactional law. As part of her practice, she guides clients through the process of administering a loved one’s estate including the collection, valuation, management and transfer of assets including financial accounts, real estate, and business interests with a focus on minimizing estate and income tax liability. Klaralee also works closely with trustees of ongoing trusts to ensure compliance and prepares clients’ fiduciary income tax returns annually.
Klaralee has written and lectured on topics including estate and gift tax, fiduciary income tax reporting and U.S. regulations governing the valuation of small family businesses. She is an active member of the Colorado Bar Association, Tax Section and Adjunct Profession at the University of Denver, Graduate Tax Program.
She earned her J.D. in 2011 from the University of Utah, S.J. Quinney College of Law, her LL.M. in Tax Law from the University of Denver in 2013, and her B.A. in political science in 2009 from Bryn Mawr College. She is admitted to practice in both Colorado and Montana.