Sentence:  If a taxpayer dies , the executor , <WSD>administrator</WSD> , 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:  the party appointed by a probate court to distribute the estate of someone who dies without a will or without naming an executor