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* * * * * * *
(c) Limitations and Special Rule.--
(1) Additions under more than one
paragraph.--With respect to any return, the
amount of the addition under paragraph (1) of
subsection (a) shall be reduced by the amount
of the addition under paragraph (2) of
subsection (a) for any month (or fraction
thereof) to which an addition to tax applies
under both paragraphs (1) and (2). * * *
Pursuant to sections 6012(b)(4) and 6075(a), the fiduciary of an
estate must file the decedent's estate tax return within 9 months
after the decedent's death. Generally, this 9-month period of
time may be extended for up to 6 months. Sec. 6081(a); see also
United States v. Boyle, 469 U.S. 241, 245, 249-250 (1985).
Ms. Midgorden, the fiduciary of the estate, filed the
decedent's estate tax return late, and she paid late the tax
shown thereon. Neither party asserts that Ms. Midgorden's late
filing or late payment was due to willful neglect, and we find
that neither the late filing nor the late payment was due to
willful neglect. The parties dispute whether Ms. Midgorden had
reasonable cause for her late filing and/or her late payment.
For purposes of section 6651(a), an estate may establish
reasonable cause for a late filing and/or a late payment if the
facts show that the fiduciary reasonably relied on erroneous
professional advice as to a due date of a return (which, in the
case of the Federal estate tax return, is generally also the due
date of the related tax). See United States v. Boyle, supra at
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