Julie died in $2019.$ Her executor spent months gathering information about the assets that Julie owned. The executor concluded that Julie's estate was worth $$8,000,000.$ As a result, the executor did not file an estate tax return.

Unfortunately, the executor was not aware of a trust Julie had created that was worth $$5,000,000$ at the time of her death. If the IRS decides to audit Julie's estate, how long after Julie's death does the IRS have to start the audit process?

three years

six years

there is no time limit

the IRS cannot audit the estate because the error was unintentional