Received 2024 1099 for alleged IRA distribution on an estate closed in 2020

Yes, whoever has the right to receive the income must report it on their personal return if they received the distribution.  You can add it to the tax return as Miscellaneous income.  

See Income in Respect of a Decedent.
 

Under Less Common Income select Miscellaneous Income, 1099-A, 1099-C

1. On the Let's Work on Any Miscellaneous Income page, select Start to the right of Other reportable income
2. On the Any Other Taxable Income? screen, select Yes
3. On the Other Taxable Income screen enter the description "IRD for Name last four SSN," then the amount.  Select Continue
4. On the Other Miscellaneous Income Summary screen, select Done

It sounds like you have more detective work to do.  Certainly you don't owe tax if this is not your father's IRA (such as, identity theft of his SSN, or a mistake by the custodian).  You need to figure out what actually happened before you can determine what to do next.

Assuming is it not your father's IRA and this is a mistake or fraud, there are a couple of things you can do.  Or, if it is from an IRA account that you didn't know about, you might need to report it.  (For example, there might be a law in your state that says after so many years, abandoned accounts must be rolled over to a simple interest bearing account that does not have investment risk.  In that case you report the rollover but its not taxable, and you contact the new custodian to withdraw the money.)

You don't know what happened so we don't know, you need to figure it out first.  Don't just ignore it.