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Estates & Trusts: Fiduciaries Personally Liable if They Don’t Pay Government Claims First

In United States v. David A. Taylor IRS Lays Down the Law The Wills, Trusts, and Estates Prof blog reports on a recent case demonstrating that if a fiduciary has a duty to pay a claim of the government before paying a debt—or they may be personally liable for the unpaid claims of the government!   Here are some of the case details: David J. Tyler and Paula I. Tyler were a married couple who held real proper ...

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