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Typically, the right to inherit or take under a Will lapses when the person passes away. So, no, the IRS would not have a right to collect from the father's assets which pass to the mother's son.

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Q: What if your mother past away and owes lot to the IRS her father is still alive when he passes away and she on the will but her son is the only survivor does the IRS goes after what the son gets?
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