In the situation of dealing with the IRS for any kind of inheritance they have to pay taxes for? Or actually anything they own if it turns out the IRS can simpl

In the situation of dealing with the IRS for any kind of inheritance they have to pay taxes for? Or actually anything they own if it turns out the IRS can simply have it's own estimation of value and taxes based on that? If the IRS can just blurt out their own evaluation overriding any independent appraiser, even bump it up 300+% between draft and final evaluation, and tax you based on it then yes I do see quite a few people in this situation. I'll try to assume the best interpretation of what you wanted to say and guess that maybe you didn't think that if the IRS can do this for a $1bn inheritance (than can or cannot be sold) they can also do it for a $100 inheritance. It's the principle of them being allowed to make the authoritative appraisal (not their job) that's the issue here, not that they collect taxes (their job).