The U.S. District Court for the District of Maryland has held a pair of family estate executors liable for the unpaid taxes of the estate.

During her lifetime, Carol Shriner failed to file federal income tax returns for 1997 and 2000 through 2003. She died on June 3, 2004. In May 2005, her estate filed tax returns on her behalf reporting taxes due, and the IRS assessed liabilities.

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