My brother became the trustee of my mother's estate upon her death in 2010 (no surviving spouse). All of the funds in the estate have been distributed to beneficiaries, and there was no probate. (There is still an inherited annuity which will be distributed in 2 more years.) The amounts distributed exceed the taxes due.
There is an outstanding tax liability of the estate because incorrect information was submitted to the IRS for the final 2010 estate tax return, filed in March, 2011 regarding capital gains. Is the trustee personally liable for the taxes at this point?