Deductions & credits

well..... most states call it the 'executor' or the 'administrator' for the estate. 

 

if you held your mother's 'power of attorney' while she was alive, that power typically extinguishes upon death.

 

there is one document for the 'power of attorney' and one document for the estate.  it's not clear which document or what time frame (pre or post death) your are asking about. 

 

what are you trying to answer in TT and for what purpose.