- 4 -4
filed and that the new deadline to file the return was August 15,
1983.
Toni-Ann Supino served as petitioner's executive manager and
assistant. She managed petitioner's personal and business
matters and was responsible for keeping petitioner informed about
deadlines. Ms. Supino was aware of the August 15, 1983, deadline
for filing petitioner's return and monitored the deadline
pursuant to her standard office procedures. She recorded in her
calendar this deadline and all of petitioner's other business and
personal deadlines. In addition, she made an entry on the page
of her calendar corresponding to a date several weeks prior to a
deadline so that she could monitor the appropriate employees to
ensure that the deadline was met.4
In May or June of 1983, the executive committee of MBMC made
a decision to transfer responsibility for preparing the general
partners' tax returns, including petitioner's, to Gerald Marcus,
a partner at the accounting firm of Oppenheim, Appel, Dixon & Co.
(OAD). Mr. Russell, however, was not relieved of his
responsibility to file petitioner's return until mid-August, and
documents relating to petitioner's return were not transferred
from Mr. Russell to OAD until after the August 15, 1983,
deadline.
4Her daily responsibilities were recorded in her "to-do"
list. She rewrote this list each night, eliminating those tasks
that had been accomplished and adding new responsibilities.
Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 Next
Last modified: May 25, 2011