Stuck With Student Loan Tax Bill After Suicide?

Student loans bite back even after student death... "A mother in Maryland is stuck with a $14,000 tax bill from the Internal Revenue Service for her deceased son's student loans. Roswell Friend, a Temple University student, committed suicide in 2011. Since Friend's death, Sallie Mae discharged the $55,400 owed for a Parent Plus Loan. But the Baltimore Sun reports the IRS treats forgiven debt as taxable income, and expects $14,000 from his mother, Regina Friend." via Huffington Post. Watch the video and find out more with John Iadarola and Lisa Ferguson on TYT University!

What do you think? Should Regina Friend be liable for the 14k? Or should the IRS be more... empathic when it comes to debt that results from a suicide? How would you rule in this case? Let us know what you think in the comments section!