Background: Kerr has prepared a second professional development and training seminar for all the firm's paralegals. One of the seminar presentations is focused on decedents' tax filings. Kerr has asked you to research and prepare the answers for the presentation.Instructions:

(1) Assume you are tasked with filing a final federal individual tax return on behalf of a decedent, as the personal representative. Will you use the cash receipts and disbursement method showing only the items of income the decedent received and that were created to his/her account, or that were made available to him/her without restriction before death? Respond Yes or No, and explain why.

(2) When preparing the filing of a decedent's final tax return is there anything unique or different in designation anywhere on that final return? Respond Yes or No and explain why. If yes, what should be indicated on that return?

(3) Who signs the final federal joint income tax return if Mary Jones is the surviving spouse of the decedent, Robert Jones, and Wayne Davidoff is the appointed estate personal representative?

(4) What is the federal deadline for filing Form 706, assuming it is necessary to file that form?