During probate, a person is nominated in the will to be the executor. That person files a petition to ask that they be appointed as the executor of the estate. In the case of no will, a list of persons who have priority to petition to become executor is provided by the probate code. Notices are sent to the heirs and relatives of the deceased to let them know when the hearing will take place. Any objections to the petition or contests of the validity of the will are heard and resolved. The executor will make an inventory of the estate’s assets, locating creditors, pay bills, file tax returns, and more. Several petitions are filed throughout this process, and the estate administration is eventually completed by the distribution of assets to the heirs and filing final tax returns.