A: The question comes down to who owns the property and who merely has certain rights to use it. Most of the time, though not always, one party is the owner and the other two have easements allowing them to use the owner's road or driveway. I suggest you find out from a title company or a trip to the Clerk and Recorders Office. You can get a copy of any easements and read them. An easement gives them the right to use and maintain the drive, but it may not give them the power to prevent your use. Good luck!
A: Your penalties may be dischargeable in a Chapter 13 bankruptcy depending on how old they are, whether you filed the returns on time and whether a tax lien was recorded. Other factors need to be considered (e.g. your income, assets, other debt, etc.) Check with an experienced bankruptcy lawyer as more facts are needed.
A: Check ownership of the Colorado property with the county assessor. If it was held as tenants in common, his share passes to your brother's estate and whatever arrangements he made. If it is held as joint tenants with right of survivorship, his interest expired upon his death and the remaining tenants own all of it. In the latter case, you should record a certified copy of his death certificate. You will need to check with his county of residence when he died to see if there was a probate estate opened.