If a married couple fully tax compliant with deposits in joint names would it be usual for Revenue to query source of funds following the death of one of the parties. Query arises as the widow of a friend of mine told me she got queries from the Revenue but I did not like to ask for details. I was under the impression that if i had joint deposits with my wife and when i passed away all she needed was a death certificate for the bank to transfer the funds into her name. Am i missing something?