Thank you for your question. I look forward to working with you to provide you the information you are seeking.
Generally there is a prescriptive period of 10 years for delinquent taxes, but this period does not begin to run until the government actually discovers the delinquency, so it can go on for much longer than 10 years.
Those handling the estate of a deceased are responsible for paying all final taxes and filing a final tax return. This should have been done during the administration of his estate by the administrator or executor and if the administrator/executor failed to do this you can seek to hold them liable personally for failure to properly administer the estate.
To fight this over a few hundred dollars though means hiring an attorney to pursue the matter and the relatives may find the cost is more to pursue it. The relatives should call and attempt to negotiate and explain that the person is deceased and that the executor did close the estate and see if they will waive the amount due (many times for only a couple of hundred dollars they will waive it because it costs them more to try to collect it as well).
Thank you so much for using JustAnswer.com. I truly aim to please you as a customer, but please keep in mind that I do not know what you already know or don't know, or with what you need help, unless you tell me. If I did not answer the question you thought you were asking, please respond with the specific question you wanted answered. PLEASE use REPLY to EXPERT if you would like more information or if you feel something was not included in your answer.
Kindly remember the ONLY WAY experts receive any credit at all for spending time with customers is if you click on OK, GOOD or EXCELLENT SERVICE even though you have made a deposit or are a subscription customer. YOU MUST COMPLETE THE RATING FOR THE EXPERT TO RECEIVE ANY CREDIT, if not the site keeps your money on deposit.
Also remember, sometimes the law does not support what we want it to support, but that is not the fault of the person answering the question, so please be courteous.