I'd like to clarify that my intent was not to challenge your comment. Yes, from the IRS perspective, I could not fathom them going to that degree of questioning.

My perspective was from being in a very protracted court case, where signing Wills, Trusts, et al. 'may have' been challenged by the court based upon the 'competency' of the individual signing them.

My point was to strongly suggest currently while the TP is able, that having a POA (sounded like that is not in place?) established with the court, thereby the IRS.

I took the phrase that someone stepped up - which is great - sounds like they could use some legal foundation. Doesn't hurt to ask, right?