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Massachusetts Agencies

Estates: Special Statute of Limitations

Probate

The one-year special statute of limitations does not apply to federal claims. See Belknap, Newhall's Settlement of Estates and Fiduciary Law in Massachusetts, Lawyers Cooperative Publishing Company (Fifth Edition, 1994), §17.12. It would appear, therefore, that claims for federal income taxes would not be time-barred in such a case.[1] Also, other claims not subject to the special statute of limitations are claims for Massachusetts estate or income taxes, claims to enforce an equitable interest in specific estate assets, claims by an executor or administrator in his or her individual capacity and claims by a temporary executor or administrator for fiduciary fees.

1 As to Massachusetts income taxes the nonapplicability of the special statute o limitations seems to be subject to the availability of funds at the time of the demand by the taxing authority. Id, footnote 99.