Death and taxes may be equally inevitable, but the taxman demands the last grim word. Death does not excuse a final accounting with the IRS. Most people think about estate and gift taxes when it comes to the final IRS Tax Return; but, most people don't have to pay either. What is frequently forgotten is filing the final income tax return for the decedent.
I recommend reading a recent article in Kiplinger titled Death and Taxes. The burden of filing this final income tax return falls on the executor of the deceased's Will, or the Successor Trustee if the deceased had a trust; usually, they are one and the same person. Do not neglect that duty if you occupy one of those roles.
Why? If you fail to file that last (postmortem) tax return, you will be on the hook for any sins of commission or omission. Even if an estate is not subject to extra taxation, this last rite to the IRS has to be observed.