As I said in the post, based on the individual facts and circumstances there may be no one responsible for filing a tax return with respect to the information returns addressed to the decedent. As you say you are not the executor or representative to the decedent. I would never advise that one should not report income to the IRS if they're responsible for the reporting, but the circumstances seem to dictate otherwise. However, if you're uncomfortable about this you may wish to consult a lawyer.
Answers are correct to the best of my ability but do not constitute legal or tax advice.
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