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into the status of the extension or the tax return. After
the extended filing due date had passed, C contacted H to
get the necessary real property appraisals. The estate tax
return was filed on Feb. 4, 1994, 6 months after the
extended filing due date.
On the untimely filed estate tax return, the estate
elected under sec. 6166, I.R.C. 1986, to pay in installments
the estate tax related to certain of D’s real estate
interests. R tentatively allowed the sec. 6166, I.R.C.
1986, election. Ten months later, R notified H that the
sec. 6166, I.R.C. 1986, election was denied because it was
made on an untimely filed tax return.
1. Held: Fair market values of the properties
determined. Sec. 2031, I.R.C. 1986.
2. Held, further, P is liable for an addition to tax
for failure to timely file the estate tax return. Sec.
6651(a)(1), I.R.C. 1986; United States v. Boyle, 469 U.S.
241 (1985).
3. Held, further, P is not liable for an addition to
tax for failure to timely pay the estate tax liability shown
on P’s estate tax return. Sec. 6651(a)(2), I.R.C. 1986.
Francis Burton Doyle, for petitioner.
G. Michelle Ferreira, for respondent.
MEMORANDUM FINDINGS OF FACT AND OPINION
CHABOT, Judge: Respondent determined a deficiency in Federal
estate tax and additions to tax under sections 6651(a)(1)1
1 Unless indicated otherwise, all section references are to
sections of the Internal Revenue Code of 1986 as in effect for
the date of decedent’s death.
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