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Topic No. 356 Decedents | Internal Revenue Service
If a refund is due to the decedent, it may be necessary to file Form 1310, Statement of Person Claiming Refund Due a Deceased Taxpayer with the return.
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26 CFR 20.2053-4 - Deduction for claims against the estate.
To be deductible, a claim against a decedents estate must represent a personal obligation of the decedent existing at the time of the decedents death.
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Probate - Wikipedia
A probate court decides the legal validity of a testators (deceased persons) will and grants its approval, also known as granting probate, to the executor.
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