§ 81.34 Decree on filing instruments approving accounts.\n (a) The guardian or the personal representative of the guardian may\npresent to the court a petition showing the names and addresses of all\npersons entitled to receive notice pursuant to paragraph three of\nsubdivision (c) of section 81.16 of this article and the personal\nrepresentative of the estate showing that, to the extent the guardian is\nresponsible for the property of the incapacitated person, all taxes have\nbeen paid or that no taxes are due and that the petitioner has fully\nreported and has made full disclosure in writing of all the guardian's\nactions affecting the property of the incapacitated person to all\npersons interested and seeking a decree releasing and discharging the\npetitioner. Upon the death of the incapacitated person, the guardian is\nauthorized to pay the funeral expenses of the incapacitated person and,\nin the absence of a duly appointed personal representative of the\nestate, pay estimated estate and income tax charges, as well as other\ncharges of emergent nature.\n (b) The petitioner shall also show that the incapacitated person has\ndied or that the guardian has died, or has been removed, suspended, or\ndischarged pursuant to the provisions of this article, or allowed to\nresign.\n (c) The petitioner shall also file with the petition acknowledged\ninstruments executed by all persons interested or in the case of an\ninfant, or incapacitated person whose claim has been paid, by the\nguardian, or guardian receiving payment, approving the report of the\npetitioner and releasing and discharging the petitioner.\n (d) The court may thereupon make a decree releasing and discharging\nthe petitioner and the sureties on his or her bond, if any, from any\nfurther liability to the persons interested.\n
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