Here are some examples:
* Correct: "He wrote an epitaph for his grandmother."
* Correct: "The Epitaph of a Life Well Lived" (title)
* Correct: Epitaph is a word that refers to an inscription on a tomb.
The word "epitaph" is a common noun, which means it refers to a general type of thing (in this case, a tomb inscription) and is not capitalized unless it is the first word of a sentence or part of a title.