My friends wife died April 2005 They both have IRA's with Fidelity since 2006 my friend has cashed in his Fidelity accounts that were in his name. Then this past Dec a letter came from a company stating something about unclaimed assets on his wife they wanted a pecentage etc but I went to a CA site and found the information for free and its the IRA's that were in her name. My friend thought those were already put in his name back in 2005 and he thought they were cashed out.Its around 30,000 I talked to Fidelity and they sent Inherited IRA application to start new IRA's in his name 2013 then I was told IRS has already been informed that the MRD's for her account have not been paid for 2006 to 2012 and I dont know what to do My friends wife was 80 when she died and my friend is 89 I coulnt find anything from Fidelity or IRS requesting information on her IRA acct. My friend already has a debt to IRS that a tax accountant messed up on his 2010 taxes What can happen what should he do HELP