Estate Tax question....I think the PR made an error?

My cousin was personal rep for my late aunt's estate...in Michigan. Everything I have read indicates that the first 2 million dollars of the estate is tax exempt. The estate was only $274,000, so should be totally exempt, yet my cousin paid over $30,000 in 2006 estate tax and about $3,000 to Michigan estate tax. NOW comes the kicker...2 days after he signed the final papers ending his responsibility for the estate, he died! Am I right that he should not have paid the $30,000 and $3,000 because of the exemption that SHOULD have been taken? NOW WHAT???? I just received final papers to sign that will go to Probate and then I will receive my part of the estate. If I sign, and that $30,000 was paid in error to the Feds, can the estate recoup the money? What should I do? The attorney apparently assumed that the return filed was correct or he would not have sent us the final papers to sign off on . I know $30,000 is not a big sum, but to me, 1/4 of that is a lot of money!

How does this sound for a first step? Call, send a letter or email to the atty who sent you the papers what you think the error is and why you think there is an error. He should be able to quickly figure out if their was a mistake and if so file and amended return and get the money back or explain to you why your cousin was correct in paying the taxes.