The records describe the same event
In this scenario, the fictional recipient confirms a direct cash bequest from the Fictional Estate of Rowan Vale in 2025. The two records expressly confirm the same receipt. Their matching amount and date alone would require a follow-up question; the example includes an explicit duplicate confirmation.
| Source and page | Receipt date | Original amount | How it is used |
|---|---|---|---|
| bank_confirmation_synthetic.pdf, page 1 | 2025-08-12 | 125,000 USD | Receipt record |
| executor_statement_synthetic.pdf, page 1 | 2025-08-12 | 125,000 USD | Corroborates the same receipt |
The receipt ledger keeps both sources
The duplicate confirmation stays in the evidence trail. It contributes no additional receipt to the total. The scenario uses USD, so the original and USD amounts are the same.
| Ledger record | USD amount | Treatment in the total | Evidence |
|---|---|---|---|
| receipt_bank | $125,000.00 | Counted once | bank_confirmation_synthetic.pdf, page 1; executor_statement_synthetic.pdf, page 1 |
| receipt_executor | $125,000.00 | Duplicate confirmation | executor_statement_synthetic.pdf, page 1 |
| Receipt total | $125,000.00 | One receipt, supported by both fictional records above | |
Client confirmation and reviewer support are simulated fixture states here. No actual client or reviewer signed off on this fictional case.
Receipt value answers one question
The supported receipt amount does not fill in the other value fields. These questions need their own records and review; the organizer keeps each unknown empty with a reason.
| Value question | Status | Reason |
|---|---|---|
| Date-of-death value | Unknown | No reviewed date-of-death value is supplied in this synthetic cash receipt scenario. |
| Inherited basis | Unknown | The organizer does not infer inherited basis from receipt value; basis has not been separately reviewed. |
| Later sale proceeds | Unknown | No later sale proceeds are established by this synthetic receipt evidence. |
What Chip still reviews
- Recipient and source status, the estate classification, and the nature of the distribution.
- Other receipts, related sources, intermediaries, recipient allocation, and any income included in the payment.
- The applicable tax-year rules, deadlines, and any information needed for a separately scoped filing.
This example illustrates factual reconciliation. It does not decide whether you must file Form 3520, establish inherited basis, or resolve a trust, covered-expatriate, valuation, penalty, or late-filing question. Those conclusions require the accepted facts and Chip's review.
Reference record
Rule version 2026-10-10.1; source checked 2026-10-10. IRS Form 3520 instructions (Instructions revised December 2025; continuous use for tax year 2025 and later until superseded). Form 3520 (Rev. December 2023). The source check records the reference used; it is separate from qualified review or approval of a personalized conclusion.