In the D&D game I'm in, I recently graduated to that epic 21st level with my true necromancer, a complex prestige class to convert to the higher levels. However, since no official rules exist for true necromancers, the obvious thing would be to do would be to compare it to the epic mystic theurge. However, the epic mystic theurge is agreed by most to to be, in generally, drastically underpowered. In the long run, it saps the mystic theurge of any comparative magical power, rendering the class unable to face up to most threats of its level without seriously focused alterations. Add in the fact that necromancy generally gets somewhat weaker as challenge ratings increase, as more and more high-CR creatures become immune to death effects and ability drain... or at the very least, can get easy access to it.
So I decided to ignore the epic mystic theurge and build the epic true necromancer from the ground up as if I were designing it from the ground up. And here are the results...
Epic True Necromancer
The epic true necromancer is the epitome of necromantic mastery, able to raise armies of the dead or execute the living with ease.
Hit Die: d4
Skill Points at Each Additional Level: 2 + Int modifier
Spells: At every four levels beyond 11th level (15th, 19th, and so on), a true necromancer gains new spells per day (and spellls known, if applicable) as if she had gained a level in a in an arcane spellcasting class she belonged to previously, up to the maximum spells per day and spells known by that class. Her caster level in that arcane spellcasting class also increases by +1. At every four levels beyond 12th level (16th, 20th, and so on), a true necromancer gains new spells per day (and spells known, if applicable) as if she had gained a level in a in an divine spellcasting class she belonged to previously, up to the maximum spells per day and spells known by that class. Her caster level in that divine spellcasting class also increases by +1. At every four levels beyond 13th level and every four levels beyond 14th level (17th and 18th, 21st and 22nd, and so on), a true necromancer gains new spells per day (and spells known, if applicable) as if she had gained a level in both an arcane and a divine spellcasting class she belonged to previously, up to the maximum spells per day and spells known by that class. Her caster level in the arcane and divine spellcasting classes also increases by +1 each.
Rebuke Undead: Use the true necromancer's class level to determine the most powerful undead affected by a rebuke check and the turning damage, just as normal.
Necromantic Prowess: A true necromancer's bonus to her effective caster level with necromantic spells continues to increase. Her bonus increases by +1 for every three levels higher than 12th (+5 at 15th, +6 at 18th, and so on).
Zone of Desecration: The supernatural aura of negative energy surrounding the true necromancer continues to extend to a radius of 10 feet per true necromancer class level (150 feet at 15th, 160 at 160th level, and so on).
Bonus Feats: The epic true necromancer gains a bonus feat every 4 levels after 14th (18th, 22nd, and so on).
(And yes, the spells section was as much of a headache to write as it probably is to read).