The US will not tax your inheritance from your Canadian mother, whether you are a US citizen or just a US permanent resident. However, make sure that you file form 3520 report of nontaxable inheritance from a foreigner or you could be subject to 25% (of value which you inherited) penalty solely for failing to file your NON TAXABLE INHERITANCE.
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Does have the right to levy on any property which is in your name in order to collect back taxes which you owe it to the IRS. You can contact your local IRS office and request that your tax debt be classified as hardship, since collection of the tax could impact your ability to exist. I hope this helps you. Very truly yours Ronald A. Marini, Esquire www.taxaid.us