I was just reading a question on gift tax reporting and it made me think of something else about gift tax return reporting.  So you have a client kick the bucket with an estate sizable enough to warrant filing an estate return.  What if you think that there were gift tax returns prepared in the past (prior to your time) and the client never kept them?  Is there some type of IRS transcript request when you have no idea if something was gifted 20 or 30 years ago?