Tax Law Update

Ninth Circuit upholds late payment penalties and interest assessed against estate that filed incomplete Form 4768 The U.S. Court of Appeals for the Ninth Circuit upheld penalties and interest assessed against an estate that filed an incomplete Form 4768, Application for Extension of Time to File a Return and/or Pay U.S. Estate Taxes and then paid its estate tax after the due date. Baccei v. United

  • Ninth Circuit upholds late payment penalties and interest assessed against estate that filed incomplete Form 4768 — The U.S. Court of Appeals for the Ninth Circuit upheld penalties and interest assessed against an estate that filed an incomplete Form 4768, “Application for Extension of Time to File a Return and/or Pay U.S. Estate Taxes” and then paid its estate tax after the due date. Baccei v. United States, 107 A.F.T.R.2d 2011-898 (9th Cir. 2011).

    Ronald Bac

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