I’m a new associate to a T&E group, partner goes away on vacation and leaves me with a 706 to review and sign. The family is very wealthy. Decedent married for 60 years. Partner says it’s “just a DSUE election, decedent was ill for years, no assets.” Provides no records. Not even an admission the decedent owned a toothbrush. So I looked up the decedent’s home - it’s a joint asset. Partner was “surprised”, and still insists “no other assets”. I found file references to art and antiques.

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Continued … I referenced the Regs for itemized estimated reporting of marital deduction items. I said we have to follow the Regs. I won’t sign it like this. Partner said “we file these all the time, client isn’t lying, there is no problem” (ie I’m the problem). Thoughts?

Read the instructions provided on the 706 from irs.gov

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