West v. Koskinen

MEMORANDUM OPINION

T.S. ELLIS, III, District Judge.

In this tax refund suit, plaintiffs seek a refund of $317,821.05 in late filing and late payment penalties imposed by the Internal Revenue Service (“IRS”) on the estate for which plaintiffs are executors. Plaintiffs seek this relief on the ground that the estate’s late filing of the tax return and late payment of the taxes due was based on plaintiffs’ reasonable reliance on the erroneous advice of counsel, which plain*499tiffs contend constitutes “reasonable cause” to excuse the late filing and payment under 26 U.S.C. § 6651(a).. Defendant denies…