(advice sought on who can sign unfiled returns and Forms 870 and 872 after taxpayer’s death; decedent, non-filer, died intestate with bank account as only asset held by daughter and spouse; IRS determined that daughter could sign unfiled returns in accordance with I.R.C. Sec. 6012(b)(1); daughter should submit Form 56 to document fiduciary relationship as personal representative of mother’s estate and allow daughter to file Forms 870 and 872).
CALT does not provide legal advice. Any information provided on this website is not intended to be a substitute for legal services from a competent professional. CALT's work is supported by fee-based seminars and generous private gifts. Any opinions, findings, conclusions or recommendations expressed in the material contained on this website do not necessarily reflect the views of Iowa State University.