We received a direct deposit in to the estate checking account for my deceased mother.  It also noted in the direct deposit that she is deceased.  I dutifully mailed a check to the IRS, but because the bank branches were closed I could not get an official check.  It has been almost three months and the IRS has not deposited the check and until they do, I cannot close out my mother's estate.  Multiple calls to the IRS revealed that the Memphis office where the check was mailed has been closed because of the pandemic.  At this point, there is no telling how long it may be when / if they actually deposit the check.  In the meantime, I cannot close the estate until that payment clears.  If you find yourself in a similar situation, make sure to get an official check that clears the bank same day.  Best of luck to all of you in the same boat.