Here is the thing: they are the IRS. The US government.  Their powers are quite far reaching. Although they can not access funds not owned by the debtor, the money in the Trust Fund might still have been considered his.   Now, the thing is that if your uncle still had access to the funds - if it was a revocable trust  or he could still withdraw and deposit - and you had yet to turn 18 the funds were not really yours yet.  So the government could seize them.  I think that the matter is worth looking in to by speaking with a tax attorney on the matter.  You would need to bring what ever documentation that you have available to you.  Good luck.