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Oh yeah. I did not receive an IRS letter. My brother just send mea photo of the one he got. I forgot to mention this which is probably important. My brother never got a Trust Account and instead put the bank account money from my dad's accounts (nothing really in interest on those) and the money from the sale of the house into his own personal account, which I believe was commingling right? But, could it account for why he is not and did not file the 1041 and get the K-1 forms and instead did a Schedule D 1040 form?