I am using the following hypothetical to ask this question:

In 2004 Andie inherits $24K (the entirety of the estate) from her
estranged father.  The inheritance goes through, judgment is entered
placing Andie in possession of the $24K, and all appears to be well. 
Several months later, Andie receives a telephone call from the
attorney who handled the estate, informing her that the widow of the
estate received a notice from the IRS that back taxes were owed for
1990, 1991, 1992, and 1993, which said back taxes exceed $65K.

Can the IRS collect these taxes from Andie?  Has the statute of limitations expired?

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Clarification of Question by papaluigi-ga on 01 Dec 2004 15:43 PST

I understand that Andie's total liability for these taxes cannot
exceed the amount inherited.  I am more concerned with whether, and to
what extent, these liabilities are uncollectable.

I don't think the IRS has a statute of limitations.

Here is a link to information from a tax lawyer and former IRS
attorney about the statute of limitations applicable to tax
underpayment in various situations.  I hope that this is helpful to
you:

Alvin Brown & Associates: Time Limitations to Prevent the IRS
from Collecting Tax and Levy
http://www.irstaxattorney.com/statute.html