Pay tax on mystery life insurance policy?

Pay tax on mystery life insurance policy?

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I received a letter from the IRS on April 12, 2010, regarding my 2008 taxes, stating I did not state interest earned from a life policy. I was unaware of any such policy and contacted the company listed. I was told I indeed had a policy that was taken out on me when I was 8 years old by my mother. I am now 43 and my mother passed in 2003. The life insurance company stated this policy automatically became mine when I turned 21 and there was a loan attached to this policy. They stated I had earned interest on the policy and that is why they reported the earnings. I requested they send me everything they had regarding the loan, policy wording and signatures. I received a copy of a certificate with no signature from my mother. Apparently she stopped making the payments in 1980 and something called automatic premium loan provision has been making the payments. I now owe the company $16,308.95 in premiums paid and the cash value of the policy is $17,207. How can they do this? I am being forced to have this policy and be responsible for paying taxes on interest that is apparently being loaned to me to pay the premiums. They say I can cash this policy out, but I will be responsible for a net gain of $6,406.28 to be reported to the IRS with an actual net cash value of $899. Shouldn’t they have tried to contact me somehow in all these years? I’m sure my mother thought the policy was canceled as she never mentioned this policy to me. I need help. I don’t know what to do about this and feel like there should be some cutoff at some point. I never agreed to anything and feel like I should not be held liable for something I had no say so in. Thank you in advance.
— Delarosa
You’re right in that there should have been some cutoff at some point and it shouldn’t have become this Catch-22. The should have done more to advise you of this policy. The automatic nature of the premium payments is odd to say the least, and that there should still be a net gain when there are so many years of nonpayment is strange. An individual can disclaim an interest in a gift or . A disclaimer is used to avoid unintended tax consequences or to avoid losing property to a judgment. An unfair tax consequence would be something similar to your situation. For example, if an individual has a judgment against himself, he may disclaim an inheritance in anticipation of it going to another family member where it won’t be used to satisfy creditor’s claims. For a disclaimer to be effective it usually has to be done in a timely manner, which would mean when you turned 21. I don’t know if you can effectively use a disclaimer at this point as it depends on your state statutes. You should consult the insurance company and an attorney to determine if you can use a disclaimer in this case.

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