Is estate tax a type of debt? What happens if a person doesn't pay estate tax?

CONCEPTS IN FED.TAX.,2020-W/ACCESS
20th Edition
ISBN:9780357110362
Author:Murphy
Publisher:Murphy
Chapter1: Federal Income Taxation—an Overview
Section: Chapter Questions
Problem 11DQ
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Is estate tax a type of debt? What happens if a person doesn't pay estate tax?

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