Gladys Green died March 4, 2012. Her will named Scott Spencer, a neighbor and a criminal court judge, as her executor. Spencer had no experience with being an executor and no expertise regarding taxation. He consulted with a partner (Omar Oake) in a prominent law firm for a recommendation about an attorney who could answer questions for him regarding Green's estate. Oake suggested Carl Cable, one of his partners. Relying on Oake's recommendation, Spencer engaged Cable to prepare Green's estate tax return. Spencer first reviewed Cable's resume and information about Cable posted on the law firm's web site. Spencer provided records to Cable and regularly "checked in" with Cable with respect to his progress on the return preparation. Cable assured Spencer that preparation was going smoothly and "on target." However, on December 3, 2012 Cable advised Spencer that he had encountered a problem in his research and could not complete the return by December 4, 2012. He volunteered that he, Cable, would request an additional extension of six months and that, even if the IRS denied the extension, he would have ten days after receipt of information of the denial to file a timely return. On February 27, 2013, Spencer submitted the return, which Cable had given him on the preceding day. Spencer has become concerned that the IRS will audit Green's estate tax return and assess failure to file and failure to pay penalties against the estate on the grounds that the return was not filed timely and the tax not timely paid. Your manager has requested that you research the following question: If the IRS assesses penalties, should Spencer argue against their imposition on the grounds that he reasonably relied on the advice of a professional, Cable? Draft a memo with your conclusions.