I only mentioned the IRS shutdown because we filed the carryback, they kept sending notices saying they needed more time to figure things out and basically we never heard back from them.  And they owed us a huge refund of taxes.  But now the statute has run so that money is gone and I'm really frustrated about it.  But yes, irrelevant here. But if you have any suggestions about how to go back and try to get this money, I'm open to ideas!

Thanks for your response to the problem at hand - the sale of the property and the 1099 issued to her SSN.  One more question for you, when I file the 1041 and report the sale proceeds, do I need to indicate anywhere that I'm reporting proceeds from her SSN?  Something like "as reported on XXX-XX-XXXX" so they can match the 1099-S to the 1041?

This was the only remaining asset so we can close the trust now.