When an individual passes away, his/her will or trust identifies a representative to administer his/her estate. This representative is referred to as the executor (male) or executrix (female) and is generally approved or assigned by the local circuit court. The Internal Revenue Service tasks this representative to file a final personal return and information returns until the estate is completely transferred to the heirs.
Commissioner of Accounts
The Commissioner of Accounts is an assigned court representative with the obligation of managing the financial affairs of indigent, incapacitated, or deceased individuals. The Commissioner reviews the accountings of the trustees assigned to the financial affairs of these individuals. He is responsible to report to the court on a regular basis about the financial affairs of the assigned cases.