I'm not sure Form 4852 can be used to report zero income when an actual amount has been reported on a 1099.  At best, an IRS clerk might figure the two should be added together, so two documents, one with something and another with nothing, would still require the something to be reported. 

I suspect that if this is a question about a 2017 return, your solution didn't work and you're asking what might have now that IRS has sent a notice.  Sometimes I think Chairman Mao had the right idea, sending the intelligentsia to re-education camps.  Tax practitioners need to be taught again that we have a tax on income, not pieces of paper; and that two wrongs don't make a right, so that it's not a good idea to report fake income and then subtract a fake deduction.  

But then, I'm just a voice in the wilderness.  Those who want to play "Trick the Computer" will continue to enjoy the game.  The IRS answer would be to file a 1099-R for the nominee distribution to the estate.  My answer would be to attach an explanation to the 1040, explaining why the 1099 amount was not reported, and tell the client to call back next year if they get an IRS notice and we'll send them another copy of the attachment.