estatetax Levy put on heirs Levy on a legacy It's put on heirs Inheritor's payment Inheritance reducer Heir's inconvenience Heir's headache, maybe Duty for the bereaved Cost of leaving things behind? Certain levy A trust may reduce it Passing burden? Trust issue? Dead reckoning? Going rate? Passing concern Heir's headache Heir's burden Subject of IRS Form 706 Passing levy