Sentence:  If a taxpayer <WSD>dies</WSD> , the executor , administrator , or legal representative must file the final return for the decedent on or before the 15 th day of the 4 th month following the close of the deceased taxpayer 's normal tax year . 
Meaning of the word marked with <WSD> tags:  pass from physical life and lose all bodily attributes and functions necessary to sustain life