@lameri There is no tax due on cash received by heirs of an estate. They do not need to report this inheritance tax. They only need to use form 3520 to report that they got the money.
There is no tax return due from someone who - in a foreign country! - receives cash for the sale of land that they never had control over. The estate that sold the land may have a return requirement. But if they do it will be a requirement in that foreign country, not in the US. The two people you have referenced in this thread do not have to file any tax return for this estate or for the sale of this foreign property. They only need to report that they have received funds. They will report the money only after they receive it and they will only report what they actually receive on form 3520. No taxes will be due.
There is no tax return due on the inheritance that these two people have received.
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