[lemma=estate] □
[lemma=estate] □ □
[lemma=estate] [□]
A formal claim is a request by the customer for refund or credit of income , employment , gift , or estate tax that has been made following the statutory requirements of IRC Regulation 301.6402 . Neither liberals nor conservatives are arguing for a low-exemption , flat-rate estate tax that almost everyone would pay when they die . The income tax deduction equals the amount of estate tax that was paid on the IRD that the person is receiving . If so , the title insurer should contact the representative of the estate that conveyed the property and obtain verification that any estate tax that may have been due has been paid , or that the personal representative transferred title to an heir only after first receiving a discharge of liability .