Ohio’s tax law does not contain any express provision holding the estate’s representative liable for either the decedent’s unpaid state income tax or the estate’s unpaid state income tax. However, the estate’s representative would be liable under Ohio’s probate law to the extent that the estate’s representative would be liable for any other unpaid obligation of the decedent or for any other unpaid obligation of the estate.

Has there been an EIN set up for the estate ? And did the estate have any cash value ? I am to understand that they are only liable to the extent of the value of the estate. basically no one receives an inheritance until state, federal and funeral expense has been paid. I would also believe that to the extent of the funeral expences someone signed personaly.
these are my opinions and not legal advice.
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