TN 17 (02-93)
GN 02215.160 Estate is Involved - Overpayment
The expense of administering an estate is not a debt of the decedent. Therefore, it has generally been held that:
The Government's claim does not take precedence over reasonable costs of administration; and
Reasonable funeral expenses and debts of the decedent secured by valid perfected liens in most instances take priority over the Government's claim (GN 02215.055).
Referral of an estate for civil suit is appropriate only if:
An administrator or legal representative refuses to recognize SSA's claim/debt, and
The Chief Counsel authorizes referral.
Secure as much detailed information as possible about the estate's assets, and any unpaid administrative expenses or unsatisfied liens upon assets of the estate.
Do not report an overpayment claim, regardless of amount, to the ARC, P0S where a deceased debtor left no estate.