Legal Question in Tax Law in Florida

If he has a tax liability with the IRS, his estate is responsible. The responsibility of

his widow depends on whether she was a joint tax filer, or innocent spouse. She may

be able to avoid any liability if she was not involved in the filing, preparation, or had

knowledge of the liability. The liability, if any, should be established with the IRS, and

the reason for no action in 20 years should be determined.

I handled a similar matter to this a few years ago. Not only is the estate liable, but the personal representative making distributions without resolving the potential tax liabilities would also be liable. Any beneficiary receiving a distribution could also be liable up to the amount he/she receives. An investigation needs to be made to determine the amount of tax and the reasons for non-payment. You didn't specify whether he had filed his returns.. I recommend that you use an attorney and possibly a "Kovel" accountant to do this so as to maintain some confidentiality and privilege while trying to make these determinations. \

As to the widow, her liability will depend upon several factors including whether she earned a any income, whether any filed returns were joint, whether she filed on her own, whether she is an "innocent spouse" or eligible for separation of liability.