Taxpayer is single and currently in a direct debit installment agreement. She is in hospice care and is not expected to live more than a few days. Her investment accounts are all used up to pay for medical costs. There is one bank account jointly owned with her daughter that has maybe $30K in it. Her current IRS balance due is $27K. What happens with the Installment Agreement at her death? Should the $30K be moved out of the account to settle final expenses and stop the direct debit for the installment agreement?