Is a Personal Representative responsible for estate tax debts?

Before I answer this question, I want to remind everyone that spammers are sending out emails saying they are the IRS and asking for your Social Security number.  The IRS never communicates with taxpayers by email.  Throw these emails in the trash.  To answer your question: If your father had less than $25,000.00 in assets at his death you can file as a “small estate” in South Carolina, which is cheaper and takes less time than a regular probate.  The clerks at Probate Court can help you with that.  The IRS must file a claim for taxes owed by a decedent just as any other creditor must.  They can collect out of the estate, but not from you personally.  If there is not enough money to pay the taxes, the taxes will be uncollectible and be discharged.   The only exception to this is that you cannot prematurely take assets out of the estate.  If you do, you can be held liable for the estate debts, at least up to the amount of assets you removed.