- 18 -
(10th Cir. 1995); Denenberg v. United States, 920 F.2d 301, 307
(5th Cir. 1991); Estate of Newton v. Commissioner, T.C. Memo.
1990-208; cf. Coleman v. Commissioner, T.C. Memo. 1990-511.
Petitioner claims that Mr. Belotz failed to advise Mr.
Constantino that an addition to tax could be imposed for failure
to file timely.5 We, however, are not persuaded that Mr.
Constantino, an attorney who presumably encountered deadlines in
the course of his practice and had to file tax returns in
connection with his personal affairs, had no inkling that some
sanction could be imposed for failure to comply with a filing
deadline.6 Mr. Belotz testified that he believed that anyone who
had dealt with the Service would know that an addition to tax
could be imposed for failure to "do things correctly and on
time". Nonetheless, Mr. Constantino was aware that filing an
estate tax return was required and of the date by which that
return had to be filed. Even if no addition to tax were provided
for failure to file timely, Mr. Constantino was required to file
the return by its due date. That he may not have been fully
5 Petitioner admits that Mr. Constantino never asked Mr.
Belotz about the addition to tax for failure to file timely after
the second extension request was denied.
6 Even if Mr. Constantino were not aware that an addition to
tax could be imposed for failing to file timely, ignorance of the
law would not excuse such a failure. Mayflower Inv. Co. v.
Commissioner, 24 T.C. 729, 733 (1955), affd. 239 F.2d 624 (5th
Cir. 1956).
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