"The receiver received over $100,000"

Of what, from whom? Examples:

An insurance plan. An Annuity. An employer medical expense reimbursement plan.

"but 64,000 of that was for expenses in 2019."

How were these handled in 2019? Were they deducted on the personal tax return? Are they even deductible? Are you describing a guardianship or caretaker that spent the funds on the ward, then got reimbursed from a trustee? Is this an inhome care provider contract?

"I believe the trustee of this person did not get these submitted timely and they were paid in 2020 although all the money went to the care facility it looks like they will have a heafty tax bill since these were 2019 expenses."

A trust that pays out income to or on behalf of the beneficiary has nothing to do with Expenses being tax deductible or not.

Is this a 1099-R? Are the expenses covered as Medical, or Board and Care, or?