Where does an executor preserve the right to a refund of estate taxes paid on an amount in dispute at the time of filing that later becomes deductible?

An executor preserves the right to a refund of estate taxes paid on an amount in dispute by filing a protective claim for refund with the Internal Revenue Service (IRS). This claim should be filed within the statutory time limits for claiming refunds, typically within three years from the date of the estate tax return. The executor must clearly indicate that the claim is for the disputed amount and provide the necessary documentation to support the deduction once the dispute is resolved. It's important to follow IRS guidelines to ensure the claim is valid and to maintain proper records.