The Final return is filed and the Administrator of the Estate pays the beneficiaries.

The IRS decides to audit the return afterwards.  What happens?  Are there any 

steps that can be taken to protect the Administrator if more taxes are assessed?

So they don't get stuck with the expense.  

Are there any steps that can be taken to protect him/her?  

I have not been able to find anything in the 1041 Instructions or the Publications

and would appreciate some help.