Can inherited assets be seized due to unpaid estate tax?

All of the questions here from persons who incorrectly think that the U.S. taxes the heirs have gotten me thinking: If an estate that owes estate tax does not pay it, and instead (illegally) distributes all the assets to the heirs, including the money that should have gone to the IRS, what happens? Can the IRS seize the assets that the heirs received from the estate? Obviously, the IRS cannot have a dead person arrested for tax evasion. Do the heirs become personally liable for the tax? Is only the executor personally liable?

Public Comments

The executor is personally liable for the tax that was not paid before the distribution. That is why it is hard to get someone to be the executor of a small estate.
Yes, the IRS can seize them. Yes, heirs are liable, as heirs must sign a waver allowing the executor to act as his/her agent. In most states, the executor is equally responsible, as most are an heir also.
The IRS can tax anything that it wants to and take anything that it wants to in order to satisfy a tax bill. Ask Willie Nelson.
The creditors of an estate, including taxing agencies, have first call on assets to satisfy debts due. Heirs are not entitled to anything until all the bills are paid. Creditors can trace assets and recover from them. IRS just has a bit easier time of it. btw: Willie Nelson owed the money, settled his bill and is not dead.
The executor is supposed to assure that debts of the deceased are paid before assets 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 assets of the deceased, after being distributed to the heirs, to satisfy estate taxes. They would seize those assets before going after the assets of the executor, but ultimately they could go after the assets of the executor.