Estate of Leonard Rosen, Bernice Siegel, Special Administrator v. Commissioner

131 T.C. No. 8

UNITED STATES TAX COURT ESTATE OF LEONARD ROSEN, DECEASED, BERNICE SIEGEL, SPECIAL ADMINISTRATOR, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 18844-04. Filed October 20, 2008. On June 4, 2001, D’s estate (E) filed D’s 2000 Federal income tax return and paid the liability reported on that return. On July 7, 2001, E filed D’s Federal estate tax return and paid the liability reported on that return. On Aug. 13, 2001, R mistakenly assessed only part of the liability reported on the income tax return and refunded to E the portion of the income tax payment…