Tax Return Required on Deceased?

[Mary Eubanks]

Hi there. My mom passed away in 2022. A tax return has been filed for 2022. Her estate will not be finalized until this 2023 which will have additional monies transferred into her estate from my brother's estate. The lawyer is asking us to find out from a CPA if we will need to file a tax return for my mom's estate since money will be transferring into her estate? 

Sorry, complicated situation. Hopefully the way I laid it out makes sense.