- 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).Page: Previous 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 Next
Last modified: May 25, 2011