Deceased Taxpayers - Getting the IRS to File a Proof of Claim in a Probate Proceeding


One responsibility of an estate administrator is to contact creditors that may have a claim against a decedent’s estate. The Internal Revenue Service understands that filing a proof of claim is time sensitive and that probate proceedings are administered in many different courts each with its own deadline.

To obtain a proof of claim (also called a creditors claim) from the IRS contact the Collection Advisory group for the area that includes the decedent’s last address. IRS Publication 4235, Collection Advisory Group Numbers and AddressesPDF has the information you will need. If you make contact by phone, ask to speak to the Decedent Advisor. If you write, address your correspondence to IRS Advisory Group, Attn: Decedent Advisor, at the appropriate address. FAX numbers to send your correspondence are in Publication 4235. Notices of probate, requests for a creditor claim or notices of distribution may be sent to the Collection Advisory group.