CORRESPONDING ON A REFUND DECEDENT RETURN: OTHER CLAIMANT CANNOT BE ACCEPTEDShown are parts of a completed Form 1040, a completed Form 1310 entitled, Statement of Person Claiming Refund Due a Deceased Taxpayer, and a State of Ohio Certificate of Death. Form 1040 caption area reads as follows:First name line reads Paul R. GreenSecond name line reads c/o Raymond GreenThird line reads 313 Turtle DriveFourth line reads Wilmington, DE 19850Social Security Number for Paul R. Green reads 000-00-0034Form 1040, page 2 shows a refund of 195.00 on line 35a.Signature line reads Raymond Green and is dated February 2, 2022.State of Ohio Certificate of Death is for Paul Ryan Green and shows a date of death of May 17, 2021.Form 1310 Part II boxes are checked. Line 1 reads, Did the decedent leave a will? This box for this line has been checked No.Form 1310, Part II, Line 2a reads, Has a court appointed a personal representative for the estate of the decedent? This box has been checked Yes, therefore a court certificate should have been submitted and not a Certificate of Death as the required documentary evidence. An arrow is pointing towards this Yes entry.Form 1310 has been signed by Raymond Green as the person claiming the refund. The signature is dated February 2, 2021.Text at the bottom of the figure reads, A mark in the Yes box on line 2a, Form 1310, indicates a personal representative must file the return. The correct Additional Information Line cannot be determined until documentary evidence requirements are met. Correspondence must be initiated.