Hello and thanks you for using Just Answer. The executor is responsible for paying the federal estate tax, IRC 2002,. The executor can request a discharge of personal liability for federal estate tax by making a written request before or after the estate tax return has been filed. The executor can request a discharge of liability of the decedent's income using Form 5495, www.irs.gov/pub/irs-pdf/f5495.pdf, that must be filed after the estate return has been filed.
The statute of limitations on tax year 2006 expire on April 15, 2010.
Enrolled Agent
10 years self employed , Income Tax Preparation & Representation