No her daughter was not pregnant. Bea’s attorney filed the Federal Estate Tax return. Her net estate after funeral expenses and debts was $299,985,000. The Estate tax bill was zero since she died in the year 2010. (Nota Bene this is still currently the law which could be changed at any moment). The return was filed with the Internal Revenue Service and marked for prompt assessment. As required by the regulations a copy of the death certificate was appended to the return. (At this point the story could go in two directions – namely if Congress retroactively reimposed an estate tax and the other if Congress did not, we will follow the later assumption). By filing a request for prompt assessment, the Service has nine months to audit the return or the Executor is personally off the hook for the tax.