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only they, were responsible for filing the estate tax return when
it became due.
Section 6075 establishes that an estate tax return must be
filed within 9 months after the decedent’s death, and section
6081 allows the Secretary of the Treasury to grant an extension
of time to file for no more than 6 months. Messrs. Roisen and
Helman received an extension to file the estate tax return until
December 10, 2000. The return was not filed until September 19,
2001, however, and was, therefore, delinquent.
Section 6651(a)(1) provides for an addition to tax in the
event a taxpayer fails to file a timely return (determined with
regard to any extension of time for filing), unless it is shown
that such failure is due to reasonable cause and not due to
willful neglect. The amount of the addition is equal to 5
percent of the amount required to be shown as tax on the
delinquent return for each month or fraction thereof during which
the return remains delinquent, up to a maximum addition of 25
percent for returns more than 4 months delinquent.
II. Dispute
The parties do not dispute the computation of the section
6651(a)(1) addition to tax (which respondent agrees must be
recomputed, due to additional deductions allowed petitioner).
They dispute only whether petitioner has avoided the addition to
tax by showing that Messrs. Roisen and Helman’s delinquency in
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