When filing a tax return for a deceased taxpayer, which of the following individuals must use Form 1310, Statement of Person Claiming Refund Due a Deceased Taxpayer? Barrett's father died on July 25th. Barrett is his sole survivor. His father did not have a will and the court did not appoint a personal representative for his estate. Barrett's father is entitled to a $1,000 refund. Darla's mother died on February 1st. Darla is her sole survivor. Her mother did not have a will, and the court did not appoint a personal representative for her estate. Darla's mother has a balance due to the IRS of $1,000. Mr. and Mrs. Lee were married when Mr