Parents unpaid tax bill pass on to children?

[AK]

Can a parent's umpaid tax bill become the liability of any of their children, if that Parent passes away before settling their tax affairs?

[maths]

On death the outstanding tax liability is a debt of the deceased's estate.

Thus the executors of the will have to pay-off such debts prior to distributing the balance of the estate to the beneficiaries.

Technically therefore the debt is not a liability of the children.