Condolences on the death of your father Jeffrey. My understanding is that you can make the application to extract the Grant of Letters of Administration Intestate jointly with your mother with her written consent or solely if your mother completes a Form of Renunciation.
The Rules concerning who can take out the Grant of Administration Intestate are set out in order of priority in the Rules of the Superior Courts 1986 Order 79 Rule 5. In your case Rule 5 (1) (b) could be applied " The surviving spouse jointly with a child of the deceased NOMINATED by said spouse" My understanding is that the spouse is required to write & sign a letter to the Probate Officer confirming her relationship to the deceased and nominating or consenting to AB son / daughter of the deceased CD to extract the Grant jointly with her. Of course the spouse must be of sound mind to do this. This letter should then accompany the application to the Probate office with a covering letter asking for the Probate Officer's permission to make this joint application. All required documents for Revenue & Probate Office should be completed in Joint names. Both applicants would then be responsible for administering the Estate of your late father.
The other option that could be applied is for the spouse (your mother) to renounce her rights to extract the Grant of Letters of Administration. A Form of Renunciation should be completed and signed by the spouse in the presence of an independent witness. (Not you ) She would then NOT be able to take any part in the administration of the estate of your late father but would still be entitled to inherit her 2/3 share of the estate.
Any of the children would then be entitled to extract the Grant of Letters of Admin. All required documents should be completed in the name of the child/children who wants to extract the Grant. The Probate Personal Applications Section should be able to forward you a Form of Renunciation of Letters of Administration. Or there is a precedent Form of Renunciation of Letters of Administration available on the Courts Website which you can download.
The above certainly applied a few years ago. The usual reason for using either of the above methods is that the spouse may be elderly and/or not in good health and / or may find the entire process too taxing. I copied the info below from the Courts website re the Dublin Probate Office. . The General Probate Office Dublin should be able to assist you regarding the Personal Application. I cannot help you with the Revenue internal processes.
Please note as and from Monday 29th April 2024 the Probate General Office and the Probate Rules Office will re-open to the public from 10am to 1pm Monday to Friday.
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