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Woodmansee prepared decedent's income tax returns on Forms
1040NR for taxable years 1987 through 1990. Lucchesi took the
returns to Aslam and mailed them after Aslam signed the returns.9
Decedent died in Pakistan on February 25, 1991. In his
will, decedent bequeathed $7,000 to his wife and $15,000 to each
of his daughters. He bequeathed $2,000 in trust for the benefit
of the poor of Pakistan. Decedent left the remainder of his
estate (valued at $646,190 on the estate tax return) to be
divided equally between his sons, Aslam and Ashiq.
Kutz assisted Aslam with the probate of decedent's estate.
In order to prepare an inventory and evaluation of the assets,
Kutz requested a copy of decedent's last income tax return. Kutz
noticed that a nonresident return had been filed. Since he
understood that decedent was a resident, he thought the wrong
return had been filed. He called Woodmansee to question the
filing of the nonresident return. Kutz followed up the phone
call with a letter to Woodmansee after researching the income tax
rules pertaining to the filing of returns by resident aliens.
On or about March 25, 1992, an amended Form 1040X for each
of the taxable years 1986 through 1990 was filed with the
Internal Revenue Service at the Philadelphia Service Center, on
9 Decedent's Forms 1040NR for taxable years 1987 through
1990 were filed with the Internal Revenue Service at the
Philadelphia Service Center.
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