The old saying goes “Our new Constitution is now established, and has an appearance that promises permanency; but in this world nothing can be said to be certain, except death and taxes.” The IRS is proving this point.
The IRS has also made a modification to this. They are chasing a dead man for an adjustment on the final 1040.
They sent the deceased a CP2000 for an HSA distribution. The fact that the client was in poor health and died; apparently it did not occur to the IRS that the HSA distribution was used for qualified medical expenses…
The family never received the HSA distribution notification. But we are currently awaiting a response from the IRS. To make it slightly more macabre is that the notice came in late 2017 for a distribution that occurred in early 2015, the year the client passed. Had they been timely it would have been easier on the family.
So beware even in death the tax man cometh.