“The smaller number of estate tax returns filed for deaths [occurring] in 2011 and 2012 will be subject to a heightened level of government scrutiny as IRS auditors comb through a declining inventory of returns to audit,” says Richard A. Behrendt
(Robert W. Baird & Co.) in his article “Transfer of Interest in FLPs” (Trusts & Estates
, Aug. 2011, subscription required.)
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