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The attorney representing decedent's estate, Mr. Ellis,
testified at trial that he was generally aware of the requirement
of filing an estate tax return, but that he did not advise the
executrix with respect to any such filing. In fact, Mr. Ellis
could not recall having a conversation with the executrix
regarding the estate tax return; however, Mr. Ellis stated that,
if a conversation about taxes had occurred, "it would have been
early on and essentially what would have been said was Mr. McCoy
[the CPA] is taking care of the taxes." Mr. Ellis testified
further that he did not hire the CPA to handle the tax matters of
decedent's estate, and that he had assumed the executrix had done
so since the CPA had prepared the family income tax returns for
several years. Finally, Mr. Ellis stated that he never advised
the executrix that no estate tax return was required to be filed.
The CPA testified that he was never directed to file or
asked about filing an estate tax return prior to 1991, which was
at least 4 years after the due date of the return. The CPA
acknowledged that he was aware of the threshold estate tax filing
requirements for decedents dying in the year 1986. However, when
questioned at trial as to why he failed to file a request for an
extension of the due date, the CPA replied: "For one thing, when
we became involved with filing the estate return–-I believe it
was as late as 1991–-the return was well past due and there is
not much else we can do and, you know, the assets couldn't be
determined at that point." He testified further that, in 1991,
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