An Administrative Law Judge affirmed the Department’s rejection of the Taxpayer’s contention that he was exempt from inheritance tax under Iowa Code section 450.9. Taxpayer claimed that the executor had told him he was exempt from inheritance tax as a direct descendant of the deceased; Taxpayer was, in fact, the brother of the deceased, and not a direct descendant. Siblings are not among the relations listed in Iowa Code section 450.9 as exempt from inheritance tax. The Administrative Law Judge also rejected the Taxpayer’s contentions that he was entitled to a reduction in the inheritance tax assessed due to charitable contributions allegedly made from the inherited funds. The Taxpayer did not appeal the decision, which became a final order pursuant to Iowa Administrative Code rule 701-7.19(8)(d).