It depends on whether the heirs were complicit in some type of fraud.
“It depends on whether the heirs were complicit in some type of fraud.”
Well, yeah. But these were children whose parent(s) were receiving & spending the funds on their behalf. It would by definition be difficult to prove in a court of law.
I know, I know. Tax Court is a different animal where you are guilty until proven innocent.
Still seems like an administrative money-grab of the first order.