I just received a 1041-ES by mail with estimated payment envelopes. My father's estate was properly closed over 20 years ago by his lawyer. I called IRS, waited 30 minutes to speak with a representative who informed me that many people have called about receiving this form in error. She gave me the updated number to call as 1041 are now being processed by  the IRS' business sector. When I called that number and made the selection for this form, the recorded message said there is no longer a representative to answer any questions and that I should refer to the IRS website FAQ for more information. So, I will refer this to my accountant. Thank you for posting. I nearly had a heart attack when I opened my mail.