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Probate law?

Who does a probate attorney have to notify if a person in a will disclaims his money. Example IRS or State Revenue? Probate court approved will under independent administration.

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  • 2 years ago

    Generally, the attorney doesn't have to notify anyone. Laws vary by state as to the proper procedure for an heir to disclaim their inheritance. Simply telling the administrator, in this case (apparently intestate and no executor, so state intestacy law determines the order of succession of heirs) is rarely sufficient. The state may require the heir that wants to deny to fill out specific forms. In any event, the estate attorney definitely needs to be on top of things.

    But there is no need to inform any taxing authority. No heir gets anything until all estate tax debt is paid, and if the heir who gives up their inheritance would have owed a state inheritance tax (there is no federal inheritance tax), that tax burden would fall on the next in line to inherit.

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