This does not pass the smell test.  2024 filing season has not even ended, for those who filed extensions.  IRS is not sending any notices yet, for underreported income.  What exactly did "his kids" receive?  How would IRS even know where to send the notice?  Did someone apply for an EIN for the estate and the IRS notice when it was issued, as they all do, told them to file a Form 1041?  Does an IRS notice apply to the 2023 return?