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 Baccei served as executor of the ...

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