I believe they can come after any assets including your inheritance to pay the restitution. I believe you are on the hook for these payments for 20 years after your probation expires.
in 2010 they changed the law to make restitution an "ASSESSMENT" . I have heard from probationers who say "I've been keeping up with my restitution, what gives??!!!"
Once the restitution owing becomes a tax assessment, the IRS automatically moves for accelleration.
This is most often seen in taking of tax refunds.
But, much might be based upon how it was left.
House left to a trust? Trustee owns it and depending upon what the trust says, (spendthrift trust) it might be protected.
Probate? When the estate tax return is filed it will alert IRS and they may communicate with the executor.
There are no guarantees, but the only probability that cuts in your favor is the fact that from the IRS standpoint, they don't know what your mom did with the house. She could have left it to the ASPCA for all they know right now.
Tread carefully. You didn't say if you had siblings or others who might take under will / intestacy.
Just know that your restitution has turned into a regular tax assessment, and act accordingly.
Curt Harrington Patent & Tax Law Attorney Certified Tax Specialist by the California Board of Legal Specialization PATENTAX.COM This communication is general information and not legal advice, and does not create an attorney-client relationship. This communication should not be relied upon as any type of legal advice. Please note that no attorney-client relationship exists between the sender and the recipient of this message in the absence of either (1) a signed fee contract and (2) remission of an agreed-upon retainer. Absent such an agreement and retainer, I am not engaged by you as an attorney, nor is any other member of my law firm.