Section 81.34. Decree on filing instruments approving accounts

(a)  The  guardian  or the personal representative of the guardian may
  present to the court a petition showing the names and addresses  of  all
  persons  entitled  to  receive  notice  pursuant  to  paragraph three of
  subdivision (c) of section  81.16  of  this  article  and  the  personal
  representative of the estate showing that, to the extent the guardian is
  responsible for the property of the incapacitated person, all taxes have
  been  paid  or  that  no taxes are due and that the petitioner has fully
  reported and has made full disclosure in writing of all  the  guardian's
  actions  affecting  the  property  of  the  incapacitated  person to all
  persons interested and seeking a decree releasing  and  discharging  the
  petitioner.  Upon the death of the incapacitated person, the guardian is
  authorized to pay the funeral expenses of the incapacitated person  and,
  in  the  absence  of  a  duly  appointed  personal representative of the
  estate, pay estimated estate and income tax charges, as  well  as  other
  charges of emergent nature.
    (b)  The  petitioner shall also show that the incapacitated person has
  died or that the guardian has died, or has been removed,  suspended,  or
  discharged  pursuant  to  the  provisions of this article, or allowed to
  resign.
    (c) The petitioner shall also  file  with  the  petition  acknowledged
  instruments  executed  by  all  persons  interested or in the case of an
  infant, or incapacitated person  whose  claim  has  been  paid,  by  the
  guardian,  or  guardian  receiving  payment, approving the report of the
  petitioner and releasing and discharging the petitioner.
    (d) The court may thereupon make a decree  releasing  and  discharging
  the  petitioner  and  the  sureties on his or her bond, if any, from any
  further liability to the persons interested.