For federal estate tax it depends upon the year of death. Currently only estates in excess of $11,400,000 are subject to federal estate tax. But there may be state estate or inheritance taxes depending on the domicile of the Decedent. Most estates can be resolved without a final accounting being filed as normally an informal accounting will be sufficient. But if a formal accounting is required, it must be done through the courts. I can help with that. Call me at 973-845-2050