Estate of Hake v. United States

MEMORANDUM OPINION

Martin C. Carlson, United States Magistrate Judge

I. INTRODUCTION

In this action, two executors to their late mother’s estate have sued the United States seeking abatement and reimbursement of a penalty that was assessed after the executors were late in filing the estate’s tax returns. The executors did not simply neglect to comply with a deadline that was known to them. To the contrary, the executors filed the return on the date that their tax attorney advised them that it was due, after the estate had been granted extensions of both its filing and payment deadlines. Indeed,…