Tax Liability is Not Extinguished by His Death

September 1, 1959 BIR RULING NO. 425-59 2nd Indorsement Returned to the Regional Director, BIR Regional District No. 3, Manila, the herein papers pertaining to the internal revenue tax case of Lew C. Miles. A person's tax liability is not extinguished by his death. Since the tax liabilities of the late Lew C. Miles still subsists, the obligation of the guarantors of Mr. Miles in respect to said liabilities also subsists. Inasmuch as Mr. Miles left no properties here to answer for his tax liabilities incurred by him during his lifetime, consequently, the persons who acted as his guarantors in respect to said liabilities shall be liable since no other remedy for collection may now be availed of except an action against said guarantors. Accordingly, action for collection against the guarantors of the late Lew C. Miles is proper. He is, therefore, instructed to be guided accordingly and to inform this Office of the action taken on the matter. (SGD.) MELECIO R. DOMINGO Commissioner of Internal Revenue