A 1041 is not required.  Client applied for an EIN.   Probate was needed for 1 bank account. It earned cents in interest and the legal expenses were paid with the estate bank account (which was not a probate and reported on a separate 1041.)

Do you wait for an IRS notice and respond to it?  Do you file one return - Initial and Final?

Client has told me she wants "no loose ends" so it might not reflect well on me should she get an IRS notice. Thoughts?