In Brief:
- Paris Jackson petitioned a Los Angeles court to move $600 million from Michael Jackson's estate into his children's unfunded family trust.
- The estate says the IRS tax dispute, once about $700 million, is unresolved, and says it has already distributed over $200 million.
- A judge will hear Paris Jackson's request on Dec. 4.
Paris Jackson: Paris Jackson is back in court. She wants $600 million moved from her late father's estate into a trust built for his children.
Michael Jackson died 17 years ago. His family trust, she says, is still unfunded.
Paris filed a petition in Los Angeles County Superior Court. The LA Times reported on the filing.
She argues the estate has earned billions through music deals, property sales and other ventures.
Yet the trust meant for her and her brothers remains empty, she says.
The estate's executors are pushing back. They say they cannot fully fund the trusts yet.
Several legal issues must be settled first. The biggest is a long-running tax fight with the Internal Revenue Service.
The tax fight at the center
PEOPLE reported that the IRS first sought about $700 million in taxes and penalties.
The estate says a court ruling cut that figure sharply. But the case is not over. The estate says the final amount could still change.
This is a familiar question in celebrity estates. What happens when a fortune grows far beyond expectations?
How fast should heirs receive what they were promised?
Paris says the time is now. The estate says it must wait for more clarity on the tax risk.
What Paris says was promised
Michael Jackson died in June 2009 at age 50. He left behind three children. They are Prince, Paris and Bigi.
Paris is now 28. She says the trust was designed in stages. Each child would receive income from their share at 21.
Portions of the principal would follow at 30. More distributions would come at 35 and 40.
She says that plan has not worked as intended. Prince is 29 and nearing 30. Paris turns 29 in April. Bigi turns 25 in February.
According to Paris, none of them has started receiving the planned trust payments.
Instead, they depend on discretionary payments. Those are controlled by John Branca, the estate's remaining executor.
Her petition makes the point plainly. It says the family trust is still unfunded more than 17 years after his death, as PEOPLE reported.
She also makes a second claim. Paris alleges the executors said in 2011 they would ask the court for approval to start funding the trust. She says that request was never filed.
Why $600 million
Paris's legal team says the estate has plenty of cash. They argue it can afford a large partial payout.
Their petition points to three major deals. The first was the 2018 sale of the estate's stake in EMI Music Publishing for $287.5 million.
The second was the 2020 sale of Neverland Ranch for $22 million. The third was a major 2023 deal with Sony. It covered Michael's music and other intellectual property assets.
Together, those deals reportedly brought in more than $1 billion in cash. That figure is before taxes and expenses.
The filing also cites an estate accounting. It shows about $850 million in cash and cash equivalents as of December 2024.
Her lawyers subtracted possible liabilities. They say roughly $600 million is left to distribute.
The petition asks for a preliminary transfer of $600 million. It also allows for any other amount the judge finds appropriate.
Paris also makes a broader claim. She says the executors keep the beneficiaries dependent on them.
They do this by controlling when money is paid and how much.
The estate fires back
The estate rejects that claim. It says it has not withheld money. It also denies cutting payments to the children.
In a statement to PEOPLE, the estate called the allegation a complete fabrication. It said more than $200 million has already been distributed for the children's benefit.
The estate also pointed to Michael's will. Under its terms, none of his children receives a distribution until their 30s.
The estate says it looks forward to fully funding the trusts. But it insists the open legal matters must be resolved first.
The IRS case is the largest of those matters. The estate says moving hundreds of millions into the trust now would be premature. The final tax bill could still shift.
A wider family and estate conflict
This request does not stand alone. Paris has challenged the estate's handling before. Her latest petition says her objections drew public criticism and lawsuits.
It also says they led to a multimillion-dollar cut in payments to her and her brothers.
Earlier this year, a Los Angeles judge ordered the return of $625,000 in bonus payments. The estate's executors had paid the money to outside law firms in 2018.
Paris had objected to those payments. Attorneys for the estate disagreed with the ruling. They said they would comply.
For years, Branca and John McClain managed the estate as co-executors. McClain died in May 2026.
That left Branca as the sole executor. It adds another layer to an estate already shaped by huge commercial success and repeated court fights.
What happens next
A judge will hear Paris's request on Dec. 4.
The hearing will not necessarily end the dispute. But it will show whether the court thinks a partial transfer is justified.
That question comes before the estate's other legal matters are settled.
For the Jackson children, the case is about money their father meant for them. For the estate, it is about guarding assets against a tax bill that could still change sharply.
Both sides agree on one thing. Michael wanted his children provided for.
They disagree on whether the estate has honored that wish. They also disagree on whether $600 million can safely be released now.
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