- 16 - due date for filing the estate tax return, reliance on that advice certainly was neither reasonable nor in good faith after Mr. Constantino learned that the Service had denied the second extension request. Hopping v. United States, 69 AFTR 2d 92-1464, at 92-1474, 92-1 USTC par. 60,098, at 84,272 (S.D. Ind. 1992); see also United States v. Kroll, 547 F.2d 393, 396 (7th Cir. 1977); Estate of DiRezza v. Commissioner, 78 T.C. 19, 34-35 (1982) (reliance on adviser not reasonable where executor learns that return is past due). Accordingly, Mr. Belotz' advice could not furnish reasonable cause for the failure to file the estate tax return during the more than 4-month period subsequent to the time that Mr. Constantino learned that the second extension request had been denied and that the return was overdue. Additionally, Messrs. Belotz and Constantino delayed submission of the second extension request until the end of the extended period allowed for filing the return. The letter requesting the second extension was dated August 27, 1991, 1 day before the extended due date, and was received by the Service on August 30, 1991. Even assuming that it was possible that the Service would grant the second extension request, it was almost 4 (...continued) 774 (8th Cir. 1993); Irby v. Commissioner, 30 T.C. 1166, 1176 (1958), affd. per curiam 274 F.2d 208 (5th Cir. 1960); cf. Freytag v. Commissioner, 89 T.C. 849, 888-889 (1987), affd. 904 F.2d 1011 (5th Cir. 1990), affd. 501 U.S. 868 (1991) (reliance on adviser must be reasonable in order to show underpayment of tax is not attributable to negligence).Page: Previous 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 Next
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