There is legitimate arguments about whether the IRS position re: the spouses $1200 needs to be returned to the IRS. (Or any other decedent for that matter.) I would not want to be in a position of telling a client to send it back, when they may not be legally required to do so.
Here is a quote from a news article
"“People may have returned it, but they didn’t need to,” said Nina Olson, the former head of the Taxpayer Advocate Service, an internal IRS watchdog. The same goes for the $1,200 stimulus payments, as far as Olson sees it. The CARES Act stimulus bill contained no “clawback” provisions for stimulus checks sent to a dead person, meaning the agency can’t retrieve the money after it’s been handed out, she said. “Congress didn’t write around that this year,” she said."