Before accepting the duties and responsibilities of being a PR in a Florida Probate Case or any probate case, the PR should be aware that they can be personally liable for the taxes, penalties and interest that are from the decedent.
According to 31 U.S. C. 3713b:
A representative of a person or an estate paying any part of a “debt” of the person or estate before paying a claim of the U.S. government is personally liable to the extent of the payment for unpaid claims of the U.S. Government.
The PR should also know that a claim of the us Government must be paid first when the assets in the estate of a deceased debtor are not enough to pay all of the debts of the debtor. In other words the IRS has a Claim priority