What happens if a dead person doesn't do their final tax return?

@yukiame @levisan and two scoops of ice cream...TWO SCOOPS! Unbelievable!

@levisan The duty falls to the executor of the estate, I think. Or whoever the IRS decides was supposed to be the executor of the estate if there was none specified in writing

@levisan To the original question - penalties occur just like any other late return.

The IRS has several pages about this like
The executor of the estate or spouse generally has to take care of this.

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