PROBATE CODE § 2580. Petition to authorize proposed action, Cal Prob Code § 2580
(a) The conservator or other interested person may file a petition under this article for an order of the court authorizing or requiring the conservator to take a proposed action for any one or more of the following purposes:
(2) Minimizing current or prospective taxes or expenses of administration of the conservatorship estate or of the estate upon the death of the conservatee.
(b) The action proposed in the petition may include, but is not limited to, the following: