Estate of Joseph G. Maltaman, Deceased, Paul J. Constantino, Special Administrator - Page 17

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          certain that petitioner's estate tax return would not be filed              
          timely in the event the Service denied the request, and they                
          apparently were willing to assume that risk.                                
               Moreover, it appears to us, and respondent suggests on                 
          brief, that the Service would not have treated the estate tax               
          return as late had it been filed within 10 days of September 5,             
          1991, the date the second extension request was denied.  Rev.               
          Rul. 64-214, 1964-2 C.B. 472; see Estate of La Meres v.                     
          Commissioner, supra at 305 n.6.  At approximately that time,                
          i.e., during mid-September 1991, Mr. Constantino learned that the           
          second extension request had been denied.  However, despite being           
          aware that the second extension request had been denied and that            
          the return was overdue, Mr. Constantino did not direct Mr. Belotz           
          to file the return as quickly as possible, although Mr. Belotz              
          had sufficient information to do so at that time.  Moreover, it             
          was Mr. Constantino himself who was tardy in providing Mr. Belotz           
          with the information that was apparently needed to complete the             
          preparation of the return.  Mr. Constantino thus contributed in             
          large measure to the additional delay in filing the return.                 
               Petitioner's further arguments focus on Mr. Belotz' alleged            
          failure to advise, rather than on his giving of erroneous advice.           
          We note that generally there must be some advice on which a                 
          taxpayer has relied in order to establish reasonable cause, and             
          the absence of advice affords the taxpayer nothing on which to              
          rely.  Eastern Inv. Corp. v. United States, 49 F.3d 651, 656                




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