Can IRS take deceased 401

Yes, the IRS can take a deceased person's 401(k) account for unpaid taxes if the estate has outstanding tax liabilities. However, the 401(k) funds generally pass to designated beneficiaries without being subject to the deceased's debts, including taxes, unless the estate is the beneficiary. It's essential for the beneficiaries to consult with a tax professional or estate attorney to navigate any potential tax implications properly.