The proper person to handle a matter such as this is the person who as been appointed to administer your mother's estate. If an administrator was never appointed you would have to petition the surrogate's court for letters of administration that would permit you to sell the car. As for putting the car into your name, that would depend on whether there was anyone else who had a valid claim to the car, such as any siblings. You should consult with a competent local estate attorney before you do anything further.
My answer does not constitute legal advice and may not be relied upon by anyone for any purpose and does not constitute an attorney/client relationship or an offer to form such a relationship. This disclaimer is intended to be fully compliant with the requirements of Treasury Department Circular 230 and the terms thereof are fully incorporated by reference. If you wish to consult with me please contact me at dana@nytaxcounsel or visit my website at www.nytaxcounsel.com
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