<prompt> Human: His passing was sudden and unexpected and we are trying to understand everything that we need to figure out at the moment.  <response>: You have my sincere condolences.Generally, federal tax liabilities on a Married Filing Joint return are collectible from either or both spouses. Try to identify which tax year or years are past due, the filing status on the respective returns, and the collection status formal Installment Agreement, or otherwise.Your grandmother can contact IRS and receive information about any joint return on which she appears as the primary or secondary Taxpayer. 