- 8 - file timely would be imposed on the estate because it appeared to him that the estimated tax payment that had been made when extension of the initial due date was requested exceeded the amount of estate tax due from the estate. After the second extension request was denied, Mr. Constantino did not ask Mr. Belotz to file petitioner's estate tax return as quickly as possible, nor did Mr. Constantino do any research concerning the consequences of filing untimely. At the time that the second extension request was denied, Mr. Belotz had sufficient information concerning assets includable in decedent's estate to prepare the estate tax return, but lacked information concerning its expenses, which he sought to obtain from Mr. Constantino. At that time, it did not occur to Mr. Belotz to file a return based on the information then available to him. In a letter to Mr. Blum dated October 1, 1991, Mr. Belotz complained that Mr. Constantino "has been uncooperative in submitting the necessary information to prepare the federal and state tax forms that are overdue." In a letter to Mr. Constantino dated October 14, 1991, Mr. Belotz wrote that he had not received the necessary information from Mr. Constantino and insisted that Mr. Constantino contact him. Mr. Constantino provided information on expenses at the end of October 1991. During December 1991, Mr. Belotz requested further information from Messrs. Constantino and Blum for preparation of petitioner'sPage: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 Next
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