Can inherited ets be seized due to unpaid estate tax?

The executor is supposed to ure that debts of the deceased are paid before ets are distributed to the heirs. If the executor fails to do this, both the executor and the heirs may be liable to payment of the estate taxes. The IRS may seize ets of the deceased, after being distributed to the heirs, to satisfy estate taxes. They would seize those ets before going after the ets of the executor, but ultimately they could go after the assets of the executor.