[panarky]

You don't need a high-priced attorney to get the step-up in basis.

It's up to you to report the basis on capital assets that you sell. You do that on your tax return.

For assets you inherited, the basis is the asset's value on the date the decedent died.

For stocks, bonds, mutual funds, etc. in a brokerage account, that's pretty easy because daily closing prices are published. For real estate you should get a professional appraisal.

But none of this requires the "legal system" or a lawyer.