Am I entitled to this money if I was in my father’s will and was taken out in the living trust?

I did get ahold of a post my father death list of assets and liabilities. It showed me receiving $350,000 by way of a gift in the year he died. I did not receive this money. I think this maneuver was used to avoid inheritance tax. Am I liable if the IRS finds out they are trying to cheat the IRS?