my grandmother passed away after living in michigan all her life and she left fourty thousand dollars to my father and he is going to deny it so it will not be taken from him because of him not paying taxes for years.
I am assuming there was a will or trust in place here. Did the will or trust say anything concerning a beneficiary disclaiming his or her interest? The language in the documents will control how the estate is distributed.
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Before your father considers a disclaimer (the method by which he would refuse the bequest) he needs to speak with an attorney. The US Supreme Court has held that a disclaimer is ineffective to avoid a federal tax lien so your father's disclaimer may not achieve the results he intends.
As to who will receive the property, I agree with Attorney Staub that you need to look at the document to see what will happen if there is a disclaimer. Is there a specific provision as to what happens if your father (or any beneficiary) disclaims? What does the document say as to who inherits the Forty Thousand Dollar bequest to your father if he predeceased your grandmother?
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