Estate of Billy S. Rowland, Deceased, James A. Park, Executor, T. C. Memo. 2025-76, filed 7/15/25, fails to port the DSUE (Deceased Spouse’s Unused Exclusion) of the late Fay Rowland. Fay’s last-minute-filed Form 706 fails to state the FMV of noncharitable and nonmarital assets forming part of the late Fay’s trusts FBO children and grandchildren.

Rev. Proc. 2017-34 allows the last-minute filing, but still requires full compliance with statutory and regulatory requirements for precise itemization. Substantial compliance guesstimates don’t get it in this case, although Ch. J. Patrick J. (“Scholar Pat”) Urda doesn’t preclude its applicability in other cases.

Of course equitable estoppel against IRS fails on multiple grounds.