Anna Nicole Smith's estate currently owes $300,000, IRS agents have said. Several liens have been levied against the estate, dating back to 2000, and the agency now wants all it is due.
"No part of said debt has been paid, and the same is now due and payable in the office of the District Director of Internal Revenue. Said debt has priority [and] must be paid in full advance of distribution to creditors as and to the extent provided by laws," state documents filed in court.
Smith's daughter, Danielynn is the sole inheritor of her mother's estate, which at one point was estimated to be worth $450 million. She earned that money through her modeling and acting jobs after being named Playboy's Playmate of the year in 1993.
Her marriage to oil magnate J. Howard Marshall left her with $474 million after his death in 1995. The court case brought national intrigue due to Smith's popularity and Marshall's net worth.
In 2006, Smith announced that she was pregnant and "very, very happy about it" in a video on her website. At first she named Howard K. Stern, her personal attorney, as the baby girl's father. Then her ex-boyfriend, Larry Birkhead came forward to state that he was the father of Danielynn.
The two men went to court in order to prove paternity, but Smith died before the tests were in. Birkhead asked for a DNA sample to be taken from Smith's body before burial, but a judge instead ordered the body to be preserved until the results were in.
Birkhead was officially named Danielynn's father in 2007 after DNA test results showed a 99.9 percent match between the two. "I hate to be the one to tell you this but, I told you so. I'm the father…my baby's going to be coming home pretty soon," Birkhead said after the results were made public.
Upon Smith's death, Birkhead was named a "party with interest" to her estate, which, according to her will, was worth $1.8 million. How much is left now is unknown, but hopefully it will be enough to provide for Danielynn's upbringing.