• Court holds that signing a Form 890 may not prohibit an estate from later challenging assessments—In United States v. Lax, No. 18-CV-4061(ILG)(PK), 2022 WL 980096 (E.D.N.Y. March 31, 2022), a N.Y. district court held that a signed Form 890 consenting to an estate tax assessment didn’t preclude an executor of the estate from later challenging the assessment, but also noted that in other cases, the executor may be equitably estopped from doing so.
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