Depending upon the facts of the situation, any of the following may have a role to play in the probate administration of the decedent’s estate:
- Clerk of the circuit court in the county in which the decedent was domiciled at the time of the decedent’s death.
- Circuit court judge.
- Personal representative (or executor).
- Attorney providing legal advice to the personal representative throughout the probate process.
- Those filing claims in the probate proceeding relative to debts incurred by the decedent, such as credit card issuers and health care providers.
- Internal Revenue Service (IRS), as to any federal income taxes that the decedent may owe, any income taxes that the decedent’s probate estate may owe, and sometimes as to federal gift, estate or generation-skipping transfer tax matters.