Estate of Joseph G. Maltaman, Deceased, Paul J. Constantino, Special Administrator - Page 16

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          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).                                         




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