§ 81.34 Decree on filing instruments approving accounts.

(a) The guardian or the personal representative of the guardian may
present to the court a petition showing the names and addresses of all
persons entitled to receive notice pursuant to paragraph three of
subdivision (c) of section 81.16 of this article and the personal
representative of the estate showing that, to the extent the guardian is
responsible for the property of the incapacitated person, all taxes have
been paid or that no taxes are due and that the petitioner has fully
reported and has made full disclosure in writing of all the guardian's
actions affecting the property of the incapacitated person to all
persons interested and seeking a decree releasing and discharging the
petitioner. Upon the death of the incapacitated person, the guardian is
authorized to pay the funeral expenses of the incapacitated person and,
in the absence of a duly appointed personal representative of the
estate, pay estimated estate and income tax charges, as well as other
charges of emergent nature.

(b) The petitioner shall also show that the incapacitated person has
died or that the guardian has died, or has been removed, suspended, or
discharged pursuant to the provisions of this article, or allowed to
resign.

(c) The petitioner shall also file with the petition acknowledged
instruments executed by all persons interested or in the case of an
infant, or incapacitated person whose claim has been paid, by the
guardian, or guardian receiving payment, approving the report of the
petitioner and releasing and discharging the petitioner.

(d) The court may thereupon make a decree releasing and discharging
the petitioner and the sureties on his or her bond, if any, from any
further liability to the persons interested.