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in August 2002 or the 2003 amendment in August 2003, was
commenced before respondent contacted the estate for an audit--
precisely the circumstances where Congress intended that
reformation could not be initiated. If the estate's position
regarding substantial compliance were accepted, then the
reformation requirements of section 2055(e)(3) could be
circumvented by means of a simple disclosure on the return that a
CRUT (or CRAT) was intended, without regard to the actual terms
of the trust's governing instrument.
We have considered the estate's remaining arguments and
conclude they are without merit or relevance.
For the foregoing reasons,
Decision will be entered
for respondent.
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