John Christopher Singleton - Page 10

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               payments to Faith B. Gardiner were not advisable, at the               
               time, she was in necessitous circumstances and Petitioner              
               could get no response from the Internal Revenue Service.               
               Petitioner’s argument misses the point. As petitioner                  
          apparently recognizes, the distributions to Ms. Gardiner were               
          inadvisable.  No distributions should have been made to Ms.                 
          Gardiner before the Estate satisfied its  tax  obligation.                  
          Petitioner could have avoided the situation he now faces by making          
          a written application for discharge of personal liability as                
          provided for in section 2204(a).4                                           
               Petitioner made payments of approximately $70,000 to Ms.               


               4    Sec. 2204(a) provides:                                            
                    (a) General Rule.                                                 
                         If the executor makes written                                
                    application to the Secretary for                                  
                    determination of the amount of the tax and                        
                    discharge from personal liability therefor,                       
                    the Secretary (as soon as possible, and in                        
                    any event within 9 months after the making of                     
                    such application, or, if the application is                       
                    made before the return is filed, then within                      
                    9 months after the return is filed, but not                       
                    after the expiration of the period prescribed                     
                    for the assessment of the tax in section                          
                    6501) shall notify the executor of the amount                     
                    of the tax.  The executor, on payment of the                      
                    amount of which he is notified (other than                        
                    any amount the time for payment of which is                       
                    extended under section 6161, 6163, or 6166),                      
                    and on furnishing any bond which may be                           
                    required for any amount for which the time                        
                    for payment is extended, shall be discharged                      
                    from personal liability for any deficiency in                     
                    tax thereafter found to be due and shall be                       
                    entitled to a receipt or writing showing such                     
                    discharge.                                                        




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