Brother passed away and left bitcoin. I need help.

I apologize if I posted this against any rules within the guidelines.

My brother passed away back in May and he left Bitcoin. He didn’t leave any written will regarding who gets his coin. We have access to his coin. But my mom and I don’t know what to do. We don’t know if we are going to get taxed, fined, Bitcoin taken away, etc.

What would be the proper steps to take out Bitcoin or secure it within my immediate family.