I'm from NC. My mother passed away in August 2018, I am her daughter and became the executor of her estate. She has not filed income taxes since 2015. I met with a CPA who was going to charge a $1000 per year to file her taxes and from his view of things it looked like she would have to pay in. Her estate account is $2,900. She has a piece of property appraised at $27,000. I want to find a CPA or tax company that can file her taxes right instead of me trying to figure out everything on my own and possibly messing up something. I was wondering, if I spend the majority of the money in her estate account paying for someone to file her taxes and it comes time for me to actually pay her taxes, will the IRS expect the executor to sell the land to pay for deceased taxes or will they view the inventory and her estate bank account and see that there is no money there or take what is there and waive the rest?