Creditors, including the IRS, can file detailed claims against the estate of a deceased person in probate court. An estate administrator is responsible for contacting creditors who may have a proof of claim. Filing a proof of claim is a time sensitive matter and different courts administer probate proceedings with different deadlines. Send your request for a proof of claim to the IRS Collection Advisory group in the area of the last address of the deceased. See Publication 4235, Collection Advisory Offices Contact Information PDF. Related topic Deceased person
