When it comes to paying taxes to the state it doesn't count if you are dead of alive. One proof of that is Angelina Jolie's mother who died in 2007. Now, after more then 2 years, the state of California still fills a claim against Marcheline Bertrand and asks for $60,000 in back taxes. Here is how they come out with this amount: she owes $43,699 in back taxes, plus $10,924.75 in penalties and $8,304.95 in interest, for a grand total of