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)
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 pursue judgment against her both individually and in a representative capacity, even though no probate estate was opened.
Why It Matters
The IRS does not need a formal probate appointment to collect unpaid taxes from an estate.
Surviving spouses who inherit and control assets can be treated as estate representatives by default.
Failure to open probate does not block federal tax enforcement.
Joint tax liabilities survive death and remain fully collectible.
Timeline
2008–2014: John and Carlene Whittemore file joint federal income tax returns.
2017: John Whittemore dies intestate in Massachusetts.
June 27, 2024: United States files suit to collect unpaid joint tax liabilities.
September 10, 2024: Carlene Whittemore answers only in her individual capacity.
March 5, 2025: Government moves for judgment on the pleadings.
December 16, 2025: Court grants the government’s motion.
Key Facts
Joint federal income tax liabilities remained unpaid for tax years 2008 through 2014.
Total assessed balance exceeded $241,000 as of April 2024.
John Whittemore died without a will and without a probate estate.
Carlene Whittemore was the surviving spouse and sole heir.
She took possession and control of the decedent’s assets.
Statutory or Regulatory Framework
§7402(a) authorizes district courts to enforce federal tax laws.
§2203 defines “executor” broadly to include any person in actual or constructive possession of a decedent’s property.
Massachusetts intestacy law gives the surviving spouse the entire estate when all descendants are shared.
Arguments
Taxpayer argued:
She was never appointed executor or administrator.
No probate estate exists.
She cannot be sued in a representative capacity.
Claims against her as estate representative should be dismissed.
Government argued:
She waived objections to representative capacity.
Even without a waiver, she qualifies as a statutory executor under federal law.
As the sole heir in possession of assets, she is the proper party for collection.
Court’s Reasoning
The court rejected the waiver argument on the basis of pleading technicalities.
Federal tax law defines the executor functionally, not formally.
Actual control over estate assets is sufficient.
Massachusetts law confirms she inherited the entire estate.
No probate appointment is required for federal tax enforcement.
The case seeks tax collection, not estate administration.
Forward-Looking Implications
Surviving spouses cannot avoid estate-level tax exposure by skipping probate.
The IRS can bypass state probate formalities when enforcing tax liabilities.
Estate planning failures increase exposure to federal collection actions.
Joint filers remain fully liable after one spouse’s death.
Result
Judgment on the pleadings granted in favor of the United States against the estate and against Carlene Whittemore individually and as de facto estate representative.
The Takeaway
If you inherit and control a decedent’s assets, the IRS will treat you as the estate for tax purposes whether you like it or not. Probate avoidance does not equal tax avoidance.