Art is named executor of the Estate of Stu Stone, his father, who died on February 3 of the current year. Art hires Larry to be the estate’s attorney. Larry advises Art that the estate must file an estate tax return but does not mention the due date. Art, a pharmacist, has no experience in tax matters other than preparing his own tax returns. Art provides Larry with all the necessary information by June 15 of the current year. On six occasions, Art contacts Larry to check on the progress of the estate tax return. Each time, Larry assures Art that “everything is under control.” On November 15, Art contacts Larry for the seventh time. He learns that because of a clerical oversight, the return—due on November 2 of the current year—has not been filed. Larry apologizes and says he will make sure that an associate promptly files the return. The return, which reports an estate tax liability of $75,200, is filed on December 7 of the current year. Your manager requests that you prepare a memorandum addressing whether the estate will owe a failure-to-file penalty. Your manager suggests that, at a minimum, you consult
• IRC Sec. 6151(a)
• U.S. v. Robert W. Boyle, 55 AFTR 2d 85-1535, 85-1 USTC ¶13,602 (USSC, 1985)