The specifics would depend on the law of the state where the mother lived, but the brother could ask the probate court to remove her as executor so the estate can be probated, distributed and closed. If she doesn't take care of this or get someone else to do it she could be personally liable for all expenses the estate incurs, and the brother could even sue her for his inheritance that he didn't get because she failed to file the probate documents. She should immediately consult a lawyer who handles probate matters who could advise her and help her either take care of the estate or hire someone else to do it before things get even worse.

and appointed my brother to take over when our cousin did not do anything for 4 years. I believe it came to the attention of the IRS when no taxes were filed. About half of the estate went to paying back taxes, interest and penalties. She will waste everything is she doesn't do something.

They are living in the house together as it decays around them. They have no money for upkeep or repairs. They have no credit cards and 2 very old cars. Hers rarely runs. They live on Social Security totalling about $3500 a month. Granted, they have a roof over their heads, but they would probably be better off selling the home ($200K) splitting the proceeds and getting on with the rest of their lives. At least each would have a small nest egg. She is 66 and he is 62.

The friend needs to get her act together and get everything taken care of. Or someone else needs to step in and make it happen.

A good example of why not only does everyone need wills and the like, but need to pay attention to who they've set in place to handle such things.

Someone not up to the task is a bit scary. I have zero idea if appealing to the court would be at all useful or helpful.

within approximately 2 years.

She should hire a lawyer to help direct the process.

In PA we have the Johnson Fee Schedule that gives guidelines as to fees that the lawyers & executors should be paid.