Estate of Ethel Josephine Spowart Hinz - Page 7




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          filing) and part III (extension for paying) “7-31-93” and “12-31-           
          93”, respectively.  On the returned Form 4768 in light red ink              
          (1) lines were drawn through “7” and “31” in part II and these              
          numbers were replaced by “8” and “4”, respectively, and (2) lines           
          were drawn through “12”, “31”, and “93” in part III and these               
          numbers were replaced by “2”, “4” and “94”, respectively.  Also,            
          on the returned Form 4768, part V, (1) item 1 (extension for                
          filing) is shown as approved and there is penciled in “080493”,             
          and (2) item 2 (extension for paying) is shown as approved and              
          there is penciled in “020494”.  The heading of part V is printed            
          in boldface type as follows:  “Notice to Applicant--To be                   
          completed by Internal Revenue Service”.  Finally, on the returned           
          Form 4768, part V, item 1 (extension for filing), there is                  
          stamped in faint blue ink the following:  THE MAXIMUM EXTENSION             
          ALLOWED FOR FILING IS 6 MONTHS.  On the Form 4768, part II                  
          (extension for filing), there are not any marks on the “93” that            
          Christy had typed in as part of the “7-31-93” requested                     
          extension.                                                                  
               Christy interpreted the returned Form 4768 as having                   
          extended the due date for filing to February 4, 1994.  In late              
          1993 (after August 4, 1993) or early 1994 Christy told Hinz that            
          he had received an extension of time until February 4, 1994, to             
          file the estate tax return, and reminded Hinz that appraisals               
          were needed for the real estate.  This was the first time that              






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