Dear Harry: My father-in-law is in his 80s and is living in a nursing home. We have been going over his resources because his money is fast being used up. He inherited a pretty substantial estate from his mother in 1998. However, there seems to be a huge discrepancy in the value placed on his mother's home at the time of her death. A very large understatement of the value of the home was used on her inheritance-tax report. It had to have been undervalued by at least $400,000, based on sales of a number of similar homes in 1998. When this home was sold two years later, the capital-gains tax was tremendous for both IRS and the state. I know it's a long time ago, and the period open for amended returns is long past, but there has to be some way to recoup this large overpayment. Is there a way to do this? We would deeply appreciate any suggestions.