It's criminal. .....and it's long past time to vote the criminals out of office.
The answer to this problem is to not report the death of the loved one. If they can't sort out who is legal or illegal, how in the hell do they know if they are alive or dead? Shoosh! Screw the IRS and BS rules the socialist gave us. Move the money and sell the SSN to the next mexican you meet. If things go bad claim identify fraud.