I would like to see if anyone may know the answer to this question. I'm my mom's P.O.A.; she's in a nursing home facility. She was in another previous her present one, where she was abused. I brought suit against that facility, and we settled out of court. I myself am on disability due to x2 cancer related illnesses and many others to follow; I owe back taxes since I've been on disability from taxes I filed before I became disabled. I would liked to know could the IRS take the settlement I received on my mom's behalf from the nursing home facility that was settled?