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extension. Mr. Belotz was not aware that the Service's
regulations provided that the maximum allowable extension of time
for filing a Federal estate tax return was 6 months beyond the
original due date of such a return.
Pursuant to the direction of Mr. Constantino, Mr. Belotz
mailed to the Service a letter dated August 27, 1991, requesting
a second and further extension (second extension request) of the
due date for filing the estate tax return, citing "litigation and
the time consuming efforts in uncovering all assets" as the
grounds for the request. Enclosed with the letter was a copy of
the Form 4768 that had been filed to request the initial due date
extension to August 28, 1991. The letter and its enclosure were
received by the Service on August 30, 1991. The Service denied
the second extension request on September 5, 1991, on the grounds
that "the maximum extension allowed by law is 6-months."
By letter dated September 11, 1991, Mr. Belotz informed Mr.
Constantino of the Service's action. In that letter, Mr. Belotz
stated: "I would suggest that you submit the necessary
information and material to my office as soon as possible so that
we can start preparing the necessary forms to file on behalf of
the estate." Mr. Belotz also informed Mr. Blum that the second
extension request had been denied. Mr. Belotz was aware that an
addition to tax could be imposed if the estate tax return was not
filed timely. At that time and when the return was filed, Mr.
Belotz did not consider that the addition to tax for failure to
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