No, it is part of her estate if it is titled in her name alone at the time of her death. However, title can be transferred at the office of the Secretary of State if the value of the vehicle is less than $65,000.00 and you are a relative if you can show evidence that the car is to go to you or that you are the sole heir of your mother so from an estate administration standpoint it does not have to be administered through the probate court. However, you should realize that if there is a lien filed as to the tax liability, that liability will still be enforceable against the car if the IRS want to pursue it.
Answered on Oct 26th, 2011 at 6:53 PM