What are the ten most common triggers of a Form 706 (estate tax) audit?  The August 2007 issue of Estate Planning Journal has posted highlights from the article by Jill Miller, “Common Estate Tax Audit Triggers and How to Avoid them.”  Chief among them: failure to provide explanations for lower-than-expected value, and failure to include or value all assets.  The posting is available here; click the “download” button to open or save the file.  (Originally posted by tax attorney Charles Rubin at his “Rubin on Tax” blog, August 6, 2007).