- quote -

I agree that the correct proceedure would be for the
formally appointed executor or administrator to get it
done--and if you are not in any such role you have no
capacity to act on behalf of decedant.

I agree that the practical response might be to get a return
filed with the IRS even if you lack formal capacity. There
may or may not be some quasi formal role accorded to folks
who get the job done--that part of tax code is beyond me.

HOWEVER I do not agree that a child is required to step up
to the plate of a deceased mother and sort out Mom's affairs
if they don't want to do it! But if the potential estate is
in the red I do not know of any way you must take up the
job.(You cannot pocket the money and go home--that may make
you liable for the whole can of worms And there is a tax
principle that a silent lien follows assets upon which taxes
are due--so if you went down and cleaned out Mom's accounts
it is in theory possible that the IRS can seek you out to
get its bills paid.

There is another option--the administrator and any
counsel/costs necessary to sort out Mom's affairs get paid
BEFORE other bills and taxes--otherwise nobody would step
forward to do the job. It might be worthwhile to check out
stepping up to the plate as a duly appointed administrator?

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Lesstax wrote:

- quote -

First responsibility is on the executor or administrator of
her estate, if there is an estate, in which case the local
county office like judge of probabe, whatever in your
locale, will appoint one.

If this is not the case, and you are the next of kin, then
you are deemed her personal representative by IRS for filing
purposes. First job then, is to determine total income,
then seek help on whether or not filing is required.

Cheer$,
Harlan Lunsford, EA n LA

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my mother passed last july.
what responsibility do i have to file a return?
what if there is $$ due?
what if no return is filed?
how would they collect?

thanks
bill

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