SO what happens when the taxpayer died in 2020 but did not receive either stimulus because her 2019 AGI was $109K but NOW, her 2020 AGI is $9k? TT shows she entitled to $1,800 ($1,200 + $600). 

The family is rightfully worried about cashing the $1,800 check -- Is there an IRS example that I can show the family to alleviate their fear of the IRS "coming to get them"?