The filing  person is the surviving spouse who doesn't have a Social security number. 

My concern is what should she need to provide that she has authority for the passed husband's refund. 

The instruction only shows about the surviving spouse (with SSN) and filing joint return, a court appointed person (with SSN), and an other person with SSN....

Thank you

Do courts declare one to be reprehensive? 

😩 representative

I knew that's what you meant. 

That was kind of nasty ----------------- but I do like nasty 😀

Thank you so much! 😄

@sjrcpa @Terry53029 

I think the courts should declare both Depp AND Heard 'reprehensive' 🤣