Deceased in the USA

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Have you undertaken a land registry search? If so i would serve any notices or address any correspondence to the person registered as the legal owner (even if they are a deceacesed person) and (Any notices served legally need to be whoever is on a Land registry search) you could also cc the person that is liable on ctax records if you wanted to cover all bases.

I understand all we have to show is reasonable attempts to contact the owner at there last known address and to me its sounds as if you have made more than reasonable attempts to do so and can evidence this when/if you have to go for a warrant or carry out WID.

failing that you could appoint a tracing agent to try and assist you.