fine everything's great go ahead and disperse the state but use the executor are for three years on the hook in case somebody made a mistake isn't there aren't you then building in an incentive to say to execut says to executors first of all don't be an executor of an estate because you're big if there's any problems with it you're going to be personally responsible but also parch instilling a policy to save executors don't disperse this money don't disperse anything until debt through your window has expired because even though the attorney general has given you a release saying everything is just not self there would be incentive to be to be more prudent about in the whole money back certainly to be no easy matter to hold back the entire  being here in this case immersed myself in it over the last few days and i noticed a couple of things first and foremost the statute does not mention most of the words that the state uses to describe what they're asking for in this case the statute the state tax and i'll read it specifically directly from section two of the illinois to the states x means the tax due to this state with respect to a taxable transfer that gives rise to a federal state tax it does not state any tax to it does not say all tax to it does not say all taxes including additional taxes it doesn't say supplemental taxes those are all different terms that the state has used in connection with this case from beginning until this very moment in fact in its complaint the state uses the term supplemental state so that term is no work contained in the entire statute the word supplemental   sixty of the record again attached to come point it makes reference a reference to the illinois state tax know what they're doing in both of those letters they're attempting to collect the tax for the amount that they're trying to collect and asking this court for today that the statute makes the executor or while for what's defined as the head of the estate tax it is also clear that it does not meet the executor of liable for additional tax at least not as it's written and i think for overpaid he paid a hundred twenty seven thousand dollars the tax liability was quite a bit wasn't it received a refund of forty five thousand dollars so when he gets the discharge it would be reasonable to conclude that this church means what it is a tax because now the irises audited and said you know your numbers are changed they have the right to pursue their tax perhaps the obligation to pursue it but now against the executor who no longer holds anything but to those persons of i think we agree that there needs to be strict construction but we also agree that there needs to be a reasonable structure reasonable to me we don't need more words that are there and we don't have words that aren't we read the statute as it is and that's exactly what only state tax law so if are some reason the court convinced that there should be summary judgment for the plaintiff in this case as to the amount of the tax there still will be no personal liability for penalties and interest imposed by the illinois state the release of stuff he's extraordinarily clear in terms of what he gives to the executor what it is not clear about is what the state contends that it g the issue to requests for clarification when you do he might go to section six and read about additional tax he might go section seven be about additional tax and see references to supplemental returns in both of those sections but then this tax liability on summary judgment i don't believe that there's any reason to get to that issue because they think under section ten c there is no personal liability i think furthermore that the discharge provides completeness church for personal liability for my client liability for the interest and penalties correct credit your scenario that basically this state militia go after the entity or party or persons who received the property who should pay the penalty in interest i believe to be the are you going to give rise to additional litigation where the transfer is now third parties in the executor already did absolutely those it advice would occasion transferees to executor but what it does is it says he  executor is accepted to release signed off and everything shipped out all the property file closed i'm done and then you come back and i can just recruit more for personal liability why would anyone in the state of illinois want to be an there's hundreds and hundreds and hundreds of people who aren't exactly news for small state or family member states don't get paid why would you ever want to expose yourself to that kind of like bill or are you saying  or don't do someone a favor don't do a family member a service are we going to wind up saying you know the only people that are going to want to be personally responsible are banks and institutions