Tax questions for professional estate liquidators:

My new tax preparer informed me I should be issuing 1099s to the family/estate post sale. Is this something that is common in the industry? I wasn’t aware it was needed and unsure of how to proceed with it.

Obviously the goal would be to sell everything in the house, but sometimes that isn’t the case. How do you value the items you donate post sale? Do you keep this write off for the business or do you provide it to the family/estate?