A 4810 was filed in January 2021.  The RPA reduces the time for assessment from 3 years to 18 months. Now, in June 2022, we have no indication that the IRS ever received it. There was a delay due to the death of a primary trustee, but we complied by sending all necessary documents to prove the authority of the successor trustee to three different IRS units.  Therefore, the RPA has done nothing for the client.  And closing the estate will also be delayed.