Thanks Bob.

The attorneys wanted the 4810 because the trustee is very, very worried about personal liability.  This estate has very little exposure, but the trustee is very anxious.  Had I talked with you, and had I known that the pandemic would discombobulate IRS operations, and had I been able to convince the parties that the risk of tax is nearly non-existent, I would not have filed it.

There is an amount of money in reserve.  The attorney and I thought a prompt assessment would allow the reserve to be paid out sooner.