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Talk to a trust and estates attorney in the state. There are guidelines for closing an estate and for the executor. If there is the need for an estate tax return, sometimes this can drag things on.
I specialize in T&E. Can’t guess what her motive is. I don’t know what state you’re in, but your dad probably has a right to demand an accounting of the proceeds since the sale and documentation regarding this supposed tax issue. Start there. Generally no reason she couldn’t distribute the bulk and keep a reserve for taxes.