Section 2203. Decree on filing instruments approving accounts 1

A  fiduciary may present to the court a petition showing the names
  and post-office addresses of all persons interested, that all taxes have
  been paid or that no taxes were due and that the  petitioner  has  fully
  accounted  and  made full disclosure in writing of his administration of
  the estate to all persons who  would  be  required  to  be  served  with
  process  in  a  proceeding  under section twenty-two hundred ten of this
  article  and  praying  for  a  decree  releasing  and  discharging   the
  petitioner.
    2. The petition shall also show
    (a)  in  the  case  of  a fiduciary other than a testamentary trustee,
  guardian or lifetime trustee either that his letters have  been  revoked
  or  that  he  has been removed or that the time for creditors to present
  claims has expired  and  that  all  known  debts  of  the  decedent  and
  administration expenses have been paid,
    (b)  in  the case of a trustee whether or not the trust has been fully
  executed,
    (c) in the case of a guardian either that the infant has  reached  his
  majority or has died.
    3.  The  petitioner  shall  also  file  with the petition acknowledged
  instruments executed by all the persons who  would  be  required  to  be
  served with process in a proceeding under section twenty-two hundred ten
  of  this article or in the case of an infant, incompetent or conservatee
  whose legacy,  distributive  share  or  claim  has  been  paid,  by  the
  guardian,  committee  or conservator of his property or person receiving
  payment, approving the account  of  the  petitioner  and  releasing  and
  discharging the petitioner.
    4. The court may thereupon make a decree releasing and discharging the
  petitioner  and  the  sureties  on  his  bond,  if any, from any further
  liability to all persons interested.