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Tax Coda

Court treats surviving spouse as de facto estate representative

United States v. Estate of Whittemore, No. 24-CV-11670-AK, (D. Mass. Dec. 16, 2025)

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Tax Coda
Jan 05, 2026
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If a taxpayer dies without probate and the surviving spouse takes control of the assets, the IRS can treat that spouse as the estate’s representative and collect unpaid joint taxes anyway.

Holding

The court held that Carlene Whittemore qualifies as the de facto representative of her late husband’s estate for federal tax collection purposes.

The IRS may pur…

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