My grandfather died 5 years ago. His estate has been in probate court since his death because of a dispute between the trustees who are his children and his heirs. The judge did allow some of his assets to be distributed which were the items the trustees could agree on. The IRS was not satisfied with the taxes that were paid and believes that his estate owes more money. My question is can the IRS take back or put a lien any of the assets that the judge already allowed to be distributed?