I don't see how that would be relevant to collecting "government debts" from anyone other than the debtor. Once the estate is settled, the government should have no further claim on the heirs, and the government should never have a claim on the children if the parents are still alive (short of overt fraud in which the parents' assets are titled in the children's names).
Tell it to the unborn who will be burdened with trillions of dollars in debt from the day they are birthed.