Retirement tax questions

The IRA could have been re titled to the decedent' name FBO your name ... an inherited IRA could not be rolled into an IRA in your name only.   I think you have a mess on your hands and really need to seek local professional assistance to get this cleared up.  This forum may not be the best medium since it seems the entire picture is not being seen by those trying to give advice... hard to see in the dark.