Legal Question in Wills and Trusts in New Jersey

Executor w/Federal Tax Liens

The executor of the will has federal tax lien on him (actually two one from 2004 and another from 2006). I am not sure if he has taken care of them, I have yet to see them discharged yet. I highly doubt it seeing he just had the house that was willed to him sold in a tax sale for an extremely small amount...dumb, dumb, dumb!! I know that is fixable but still it is just plain stupid!!!

Will or can this lien effect the estate? Or will this only effect him personally? I understand any property he has or receive will be effected but what about the estate he is taking care of? (Good choice for an executor huh?)

As of the 13th of this month the Will was probated a year ago and we have yet to hear ANYTHING at all. Is this normal or is it just him dragging his feet? Is there a way to find out what has been done; if anything? (Not on speaking terms what so ever!)


Asked on 9/10/07, 8:37 am

3 Answers from Attorneys

Jonathan Chester The Law Office of Jonathan S. Chester, Esq., LLC

Re: Executor w/Federal Tax Liens

The executor's personal tax liens should not impact on the estate's assets, other than for property he inherits. However, I agree that it was probably a poor choice of executor.

If you have actually heard 'nothing' from the executor in over a year, then I would be worried. Based on what you have indicated, I would be concerned about whether this executor is competent or trustworthy enough to do the job.

The beneficiaries are entitled to an estate accounting from the executor, and filing a complaint to compel the executor to account is often a good way to get answers to your questions (and get the executor moving if he is not doing anything).

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Answered on 9/10/07, 9:05 am
Robert Davies The Davies Law Firm, P.A.

Re: Executor w/Federal Tax Liens

What you describe is very troubling. An executor with serious tax problems is an executor who should be removed before he causes problems with the estate. And 13 months is too long.

Go see a lawyer and get some advice. You would be very wise to protect yourself from this executor.

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Answered on 9/10/07, 11:13 am
Walter LeVine Walter D. LeVine, Esq.

Re: Executor w/Federal Tax Liens

I agree with the other authors that an Excecutor's personal obligations do not impact on the estate he is administering, per se, but at the worst may impact on his inheritance if he inherits anything. Of course, if he is charging a commission for his services this may also impact on his tax probelms. I likewise am concerned about the length of time involved, unless the estate is subject to federal estate taxes or NJ inheritance taxes, in which case he may be delayed until these tax matters (which involve the estate, not him personally) are concluded. He should have made preliminary contact advising the heirs what is going on, before this time. I also suggest that demanding an accounting before the Probate Court where the estate is being administered will get his attention and prompt some response and action.

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Answered on 9/10/07, 3:35 pm


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