..she did not have a will, I am an only child...she owned property in NC......which she leases to a cable company. Because of the rental income, she owes the IRS and state of NC every year. We were making payments to the IRS, and she has a balance of $1000. I was told by 2 different lawyers that I didn't need a will, as her sole heir everything (which is the property in NC) comes to me. I have no money left from her checking account to pay her remaining taxes from last year, nor this year's taxes. The rental income she was getting is now MY income as per her lease.