United States Ninth Circuit

Summary judgment to the Government in tax refund action seeking an abatement of a penalty for filing a late estate tax return is affirmed, where: 1) it was plaintiff-taxpayer's duty to ascertain the correct extended filing deadline; 2) the question of when a return is due is non-substantive; 3) plaintiff failed to exercise ordinary business care and prudence by relying on his accountant's advice about this non-substantive matter, and he unreasonably abdicated his duty to ascertain the filing deadline and comply with it; and thus, 4) plaintiff failed to show "reasonable cause" to excuse the penalty.

Appellate Information

• Decided 04/04/2013
• Published 04/04/2013

Judges

• PAEZ

Court

• United States Ninth Circuit

Counsel