I've not looked this up but I would surmise that if the claimant had died before the initial claim was decided, then the department's approach would be the right one.
But since he was alive at the date of the decision against which he disagreed, then I don't see why it shouldn't be considered, along the lines that you suggest Sue. This would be like the 'circumstances not obtaining' rule for appeals.
Let us know what the IRS say about it if you get that far...
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