Illinois Appellate Court
Civil Court
Estates
Illinois Attorney General filed complaint under Illinois Estate and Generation-Skipping Transfer Tax Act against executor and trustee of estate, personally, seeking $300,000 in additional estate tax, interest, and penalties related to IRS adjustment of estate tax liability for decedent's estate. Section 10(c) of Act unambiguously imposes on federal filer personal liability for failure to pay any additional tax. Certificate of Discharge did not discharge Defendant from personal liability for any additional tax. Certified copies of IRS Report and Waiver are properly authenticated and admissible under public records exception to hearsay rule to show that estate owed additional Illinois estate tax in a certain amount. (ZENOFF and HUDSON, concurring.)