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Expert Analysis

When Brain Cancer Is Not Reasonable Cause For Late Filing

Law360, New York (November 2, 2016, 4:25 PM EDT) -- I have written previously about the terrible case of Specht v. United States out of the Southern District of Ohio, where the court upheld delinquency penalties against an estate for failure to timely file and pay estate tax. This case was a dumpster fire on a train wreck in terms of the facts for the executor in Specht, but the Sixth Circuit affirmed the district court upholding the penalties, which is not unexpected (and I'm sure they didn't love doing it)....

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