Ok, so what happens if the estate consists solely of a single piece of art? The art is worth zero, no one wants to buy it, but the heir would like to have it f

Ok, so what happens if the estate consists solely of a single piece of art? The art is worth zero, no one wants to buy it, but the heir would like to have it for sentimental reasons, but the IRS says it's worth $100M. The estate has no money to pay this tax bill. Now what happens? The IRS gets stuck with a piece of worthless art? Is there some warehouse somewhere with a bunch of old crap seized this way that the IRS can't get rid of?