Deducting Estate Taxes Paid

I've just received a notice of audit of my Federal Return. The item in question is the deduction of estate taxes I paid on my mother's estate.

My understanding is that I am entitled to the deduction (actually 1/3 of it, since I have two sisters) for the year in which they were actually paid, which was 2001. I took 1/3 of the total amount (89K was my portion) as a "Miscellaneous Deduction," which is where Turbo Tax determined it should go.

Is this in error? I know I should bring the Estate Tax return with me to the audit. Is there a place I can do some additional reading to see if I have done this correctly?
I live in CALIFORNIA.

Any help would be greatly appreciated!

[abezon]

See a tax professional -- EA, attorney, etc for help preparing for the audit. If the $89k deduction is disallowed, you'll be facing huge penalties. Be sure you have someone there to deal with the auditor for you. At the very least, get a tax pro to confirm your handling of the deduction. Just because TurboTax put the deduction in one place doesn't mean the program was correct.