The Honorable Deborah K. Chasanow, of the District Court of Maryland, has denied an estate's discovery request where the Plaintiff was seeking admissions from the Service that it occasionally has disregarded its own rules and failed to assert a delinquency penalty. In denying the estate's request, Judge Chasanow wrote "[e]ven if these requests were admitted...Plaintiff lawsuit would be no more likely to prevail. The burden would still be on Plaintiff to establish reasonable cause for its failure to file the return in a timely manner."
See Estate of Robert M. Cederloff v. United States, No. 08-2863 (D. MD. 2010).
Posted by Evan L. Abrams, Esq., Associate Editor, Wealth Strategies Journal
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