6.8.2 Effect on Inheritance

Because a lien attaches to inherited property, renunciation of an inheritance won’t defeat the lien. It will still attach to the property despite Louisiana succession law that allows for renunciation that defeats creditors’ claims.1 If the IRS has filed a lien in the parish conveyance records, attempts to evade payment by transferring the property with a donation or renunciation could be construed as fraud.

• 1Drye v. United States, 528 U.S. 49 (1999).