Estate of Nancy Sblendorio, Deceased, Michael F. Poppo, Executor - Page 2
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moves for summary judgment, pursuant to section 6330(c)(2)(B) and
section 301.6320-1(e)(3), Q&A-E2, Proced. & Admin. Regs., because
Michael Poppo, as executor of the Estate of Nancy Sblendorio, was
offered and participated in a conference with Appeals and thus
cannot properly raise the underlying tax liability in a
collection review proceeding. For the reasons stated herein, we
shall grant respondent’s motion.
Nancy Sblendorio died in April 2000. Michael Poppo was
appointed executor of her estate and resided in Armonk, New York,
at the time he filed this petition on behalf of the estate.
The estate’s fiscal year 2001 Form 1041, U.S. Income Tax
Return for Estates and Trusts, was due on October 15, 2002. The
estate requested and was granted an extension of time to file its
2001 tax return until January 15, 2003. On April 7, 2003, Mr.
Poppo filed the estate’s 2001 income tax return.
On July 28, 2003, respondent assessed additions to tax for
failure to pay, failure to file, and failure to make estimated
payments for fiscal year 2001. Respondent’s assessment of the
additions to tax did not reflect the extension of time the estate
had been granted to file the return. Respondent then issued a
notice and demand for payment for the additions to tax.
are to the Tax Court Rules of Practice and Procedure.
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Last modified: November 10, 2007