why were no returns filed for 19 years? if you filed in 2001 then the 2019 return is not an initial return. you may want to discuss your situation with a tax pro. there may legitimate reasons that relieved the trustee of filing for some or all of those years but I can't see the trust document to know for sure or even guess. if there were filing requirements, you might get a notice from the IRS asking for those missing returns. if they were required, there could be penalties for failure to file.
