Amending Estate Tax Return

I am amending a 2001 Estate Tax Return, because my client was the beneficiary of an estate and then in 2005, relatives of the deceased sued her as the executor of the estate and were awarded $800K, of which 33% was attorney's fees. Because she was sued as the executor of the estate and the same attorney for the estate in 2001 was used again as the attorney for the legal case in 2005 - it seems that the Estate Return can be amended and at the very least, her attorney's fees of $70K can be added to the Estate Attorney Fees, thus creating a refund. Because it is an amending that reduces the balance due - there would be no time limit on it...My biggest question is whether she can also claim the other attorney's fees of 33% of the award - or $264K!!! She had to take out a mortgage on the home for $800K to pay this award, and $264K of it was for Attorney's Fees! Feedback from anyone with experience or who is an Enrolled Agent maybe and familiar with whether this would be accepted by the IRS...?