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l borrowed money to pay my auto insurance while she was alive, now she has passed. Who do I pay it back to and are there any consequences in regards to audit?

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A joint account goes to the surviving person after the other person's death. I was on a joint account with my mother. It became my account after she died. Likewise,, the joint account with your mother should now be yours. I don't know why you are concerned about an audit?
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An Audit done by whom? Is anyone asking about mom's funds? Like does mom have an estate and the executrix is asking about the checks so they can determine IF the estate is due $.

But otherwise, I can't see that $ borrowed for insurance should be an issue.
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