If a parent owes money to the IRS, but has no assets, does the

>>1992473
if she dies, yes the estate must pay back taxes
However if she goes missing and her body is never found then the tax file goes to pending state and her inheritance can be distributed to heirs free and clear....

>>1992483
>she

Also, I specified the debtor doesnt have an estate. Probably just a little money in the account. Do the children then owe the IRS the money?

Nope. The estate might be dissolved by creditors, but the debt isn't passed on.

>>1992473
not in murrica

>>1992487

>Also, I specified the debtor doesnt have an estate. Probably just a little money in the account.

That is an estate, OP. An insolvent estate to be exact.

>>1992473
No. They'll collect on her estate if (s)he dies, but it won't be passed on to you. Only way it would effect you is if you had an inheritance lined up, because obviously they'll get first dibs at it.