@Sentinel In IRS terms the personal representative is the person representing the deceased. If you are signing on their tax returns and representing their final matters before the IRS the the personal representative takes all the necessary responsibility for the final duties. In most cases that person is either court appointed or a family member.
Either way there is no problem with changing the address on someone's final tax return. A date of death is included and printed at the top of the page for the IRS to see it and they understand that they are no longer corresponding with the deceased.
Here is the IRS discussion of personal representatives.
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