Final answer:
If someone dies intestate, such as Joanna, the surviving spouse typically has the authority to sign the final income tax return. Courts don't directly handle tax matters, and attorneys or relatives do not have default authority without being appointed by the court. Option 3 is the correct answer.
Step-by-step explanation:
When someone dies intestate, the process of distributing their assets is dictated by state law, and the court system oversees the assignment of an executor or personal representative. If no executor has been appointed, the authority to sign the deceased individual’s final income tax return is ultimately determined by state law. However, typically the surviving spouse is usually given priority in such matters. If the individual was married, as in the case of Joanna, and no other personal representative has been designated, it is generally the surviving spouse who has the authority to manage the final affairs, including the signing of tax returns.
In the options provided, the probate judge is responsible for court proceedings and does not manage individual tax matters, the nearest relative by blood may not necessarily have the authority over a surviving spouse, and an attorney, without being appointed as an executor or personal representative, does not have the default authority to sign tax documents on behalf of the deceased.
Therefore, option 3, the surviving spouse, who had physical possession of Joanna’s property at the time of her death, is the one with the authority to sign her final income tax return in most cases.