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Decedent D dies and his estate is being probated under Rule 86. The executor publishes the notice to creditors as required. The Bureau of Internal Revenue (BIR) files a claim for estate taxes assessed against the decedent’s estate, supported by the formal assessment notice and a copy of the decedent’s last available tax return. The executor rejects the claim on the ground that it is not timely and/or not properly documented. A heirs’ representative contends that the tax liability should be addressed outside the probate process or that the claim is improper.
a) Identify who may present claims against the estate and what qualifies as a claim under Rule 86.
b) Determine whether BIR’s claim is timely and the effect of a late filing under Rule 86.
c) If the claim is timely and properly supported, what remedies are available to the claimant if the executor refuses to admit the claim, and what is the likely course for settlement of the estate?