- 4 - 18 months of the decedent's death. On August 9, 1993, the probate court provided Ms. Midgorden with a "NOTICE" stating: "Pursuant to Minnesota Statute 525.475 an order of complete settlement of the estate * * * must be entered within 18 months of the date of the appointment of the personal representative." Due to deteriorating health, Mr. Held retired from his practice on December 31, 1993, without preparing the decedent's tax returns. Another accountant named Gary Weinberg bought Mr. Held's business, and Mr. Weinberg mailed Ms. Midgorden a form letter on or about December 31, 1993, acknowledging his intent to prepare the decedent's tax returns. Ms. Midgorden did not contact Mr. Weinberg to discuss this letter. Nor did she contact him to discuss the status of the returns until after she was told at a meeting in June 1994 that the returns were overdue. Before this meeting, Ms. Midgorden had never attempted to learn for herself the due date of the decedent's Federal estate tax return. The persons present at the meeting in June 1994 were Ms. Midgorden, Mr. Weinberg, and a financial assistant named Tom Miller. Mr. Miller managed some of the decedent's investments, and the meeting had been called for the purpose of itemizing the estate's assets and to ascertain whether there was enough information to start preparing the returns, which, Ms. Midgorden believed, were not due for another 6 months. At the meeting, it was "decided" that the estate owed the FederalPage: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 Next
Last modified: May 25, 2011