The United States (government) commenced an action seeking several forms of relief related to “unpaid tax liabilities.” A defendant wife moved to dismiss all claims asserted against her, pursuant Federal Rule of Civil Procedure 12(b)(6). The court denied the motion.

The wife’s husband was a diamond merchant and real estate developer. He became sick in 2006 and died in 2008. His son and daughter (children) were the executors of his estate. They are also trustees of a trust. The children, wife and others were also defendants in the action. Prior to his death, the husband knew that he was being audited by the Internal Revenue Service (IRS) and “he owed substantial income taxes. He also knew that his estate would owe substantial estate taxes following his death.”