Except that in most cases a governmental entity, i.e. probate court, with the force of law, reviewed and settled those estates. If another governmental entity such as the IRS, has a late claim, it’s should be with the probate court, not the descendents of the supposed debtor. I am subject to IRS imposed deadlines. Why should the IRS not be held to court imposed deadlines?
When final settlement is done with a judge, everybody has their say, and that should be it. A lot of the paperwork (if it even existed) is gone after that point.
Our government is out of control.