- 3 - Warren died in 1992. John Hanrahan (Hanrahan) was decedent's attorney. Upon assuming his duties as special administrator, Mehrafsar was aware of the requirement to file a Federal estate tax return for decedent's estate within 9-months of decedent's date of death. Mehrafsar began undertaking his responsibilities as special administrator with the assistance of Hanrahan and Warren. This was consistent with decedent's prior requests. In June or July 1988, however, Hanrahan died, and Mehrafsar retained the services of a local law firm, Hastings, Blanchard, Weiler & Kennedy (Hastings), for guidance in proceeding with his duties as special administrator. Jack A. Crickard (Crickard) had an association with Hastings and was one of Hastings' attorneys who assisted Mehrafsar in matters pertaining to the estate. Acting on the advice of Hastings, Mehrafsar filed an application for an extension of time to file (Form 4768) the estate tax return. The application was prepared by Hastings, signed by Mehrafsar in Hastings' office, and requested a 12-month extension, until September 26, 1989. Mehrafsar did not attach an estimated tax payment to the application. In addition to providing Mehrafsar's address, the application contained a statement that the value of the estate "cannot be estimated due to estate litigation". The Internal Revenue Service (IRS) granted Mehrafsar a 6- month extension, until March 26, 1989. The approval is providedPage: Previous 1 2 3 4 5 6 7 8 9 10 Next
Last modified: May 25, 2011