Creditor Claims Period Not Applicable to the IRS

In U.S. v. Guyton, (M.D.Fla. May 08, 2009), the personal representative of an estate was found personally liable for any of the decedent's unpaid taxes to the extent they paid any debts due by the decedent before paying the decedent's tax liability (31 U.S.C. § 3713(b)). The court ruled that the IRS is NOT subject to the limitations periods applicable to all other estate creditors absent its own consent.

References: Florida Statute § 733.705(8); United States v. Summerlin, 310 U.S. 414 (1940); and United States v. Kellum, 523 F.2d 1284, 1286 (5th Cir.1975).