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Since our father died, our older brother is keeping secretly their bank accounts. He just recently stole my mother's saving's account via electronic transfer, and has not been depositing her interest checks into her account for the past several years.

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How do you know this? Collect all the documentation you have and go to the police. And how is it that he's able to get the checks? Was he on the accounts with your father and mother, or was he proxy under a DPOA/POA?

If this has been taking place over several years, I wonder if he was handling the funds with your father's consent, or what the situation is.

Did your father leave a will? Who's the Personal Rep or Executor? Or was everything left to your mother?
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Do you know this for a fact, or is mom, with dementia, telling you this?
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You file a police report. Just make sure 1. That it is really happening and 2. That you are absolutely squeaky clean yourself.
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