I have  a client who did not file with me who is asking for my help. The mom filed 2019 tax return for deceased son. The irs sent the infamous identity verification letter. I am not sure what route to take to help her with this. I seen form 1310 but will this do anything since there is the identify verification hold. The deceased has no property and the refund amount is small so its not worth opening  an estate. 

Any advice appreciated