Can The IRS Take Property Willed To Me ?

I had an interesting conversation with a client today with regards to liens. The question was, after a resolution has been established, and a taxpayer has been willed property, does the IRS have the rights to seize these assets?
I explained to the client that in their case, when the CSED (Collection Statutory Expiration Dates) expires, the Internal Revenue Service legally does not have the rights to any property. The only way the IRS would have the rights to this property (after the CSED date expires), is if a judgment has been placed up the liability; this will extend the CSED dates, given the IRS the ability to collect on this liability.
Consequently a lien would be placed upon this property enabling the IRS the ability to collect on the lien attached to the property. However, if property has not been willed in the name of the taxpayer (or taxpayer's owing the tax if they file married filing joint), there would nothing for the IRS to collect on.
This is all contingent upon whether or not the CSED dates have expired. Obviously, if the property has been willed before the expiration dates expire, then the IRS has full rights to the proceeds administered to the taxpayer where the lien has been filed.