[WSBAPT] Administrator duty to search for indications of pre-death unfiled tax returns?

[Eric Nelsen]

How far does a PR's duty go to determine if a decedent failed to file income tax returns? I have typically made sure that the decedent's final 1040 is done, but unless something obvious crops up in the review of decedent's papers, I don't do a huge search or explicitly query the IRS for records to ensure they've been filed in all prior years.

I ask because I am having second thoughts about IRS Form 56, Notice of Fiduciary Relationship. The instructions seem to require filing one for PR as fiduciary for the estate (that is, estate tax and post-death income), and one for PR as fiduciary for the decedent (that is, pre-death income). In Section B entitled "nature of liability and tax notices," it essentially asks the PR to say, "yeah, I'm liable for all income tax returns of the decedent." Seems a bit much to me.

Am I overthinking?

Sincerely,

Eric

Eric C. Nelsen
SAYRE LAW OFFICES, PLLC
1320 University St
Seattle WA  98101-2837
phone 206-625-0092
fax 206-625-9040

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