Estate tax - The estate did not go through probate. Now we are being told we have to pay estate tax on what we received.

Estate tax is due on all assets owned by a deceased person, even joint assets and assets that pass by beneficiciary designation. The only asset that is exempt from Ohio Estate tax life insurance provided it was not paid to the estate. This return must be filed 9 months after the date of death.

The estate attorney should review her will and the law to determine who will have to pay the estate taxes.

Fed estate tax is only due if your mother's estate's net value was greater than $3.5 M. If so, why are you slumming here? go see a CPA and an attorney and pay to do it right.
However, perhaps you are using the wrong terms- you mention IRA- all money coming out of a regular IRS is income taxable, other assets can have income aspects- see an accountant.

When someone dies you have to determine what the gross estate is for the purposes of Estate Taxes. If there is a taxable estate, which means that the value of the gross estate exceeds the life time exclusion amount, then a Federal Estate Tax Return must be filed within nine months of the date of death, and the estate tax paid. This is a complex process and requires the services of a tax professional well versed in this area. For instance, the insurance policies could be included in the gross estate, as well as many of the other assets you mentioned.

Any individual seeking legal advice for their own situation should retain their own legal counsel as this posting provides information that is general in nature and not specific to any person's unique situation. Circular 230 Disclaimer - Advice given in this posting cannot be used to eliminate penalties with the IRS or any other governmental agency.