As Michele and John are minors of the trust, in that case Steve and Suzy the trustee of the trust would be required to pay the taxes on their behalf based on the share of the trust net income (Basu 2016). As Michele and John are minors of the trust, in that case Steve and Suzy the trustee of the trust would be required to pay the taxes on their behalf based on the share of the trust net income (Basu 2016).