February 15, 2011.

“Holy Cow”, Fred yelled when he opened the mail. “We just got a 30 day letter telling us we have 30 days to appeal an assessment of $9 Billion including interest and late payment and late filing penalties. This is nuts.”

He looked at the letter and saw the name Brian Peterson and dialed his number. After Brian picked up the phone, Fred launched into his tirade. “Where in the hell did you come up with this idea that the old man died before January 1, 2010. I talked to his children that day and they told me the old man getting ready to go out for a walk. I gave you numerous statements from witnesses who saw him on his walk. What gives?” Brian waited. “It is up to you to prove to us that Mr. Frome died on the date stated. All you have given us are statements from witnesses and none who saw part of his face.” “But the Sheriff’s report tells you the family reported him missing that day.” Fred argued. “All self-serving”, said Brian “and they had about 7.5 Billion reasons to lie.”

May 21, 2011.

Fred met with Appeals Officer, Gerome Jackson at the Baltimore office of the Internal Revenue Service. Fred laid out all of the facts and added the statement of Esmerelda concerning the Christmas Day conversation she had with Mr. Frome on the telephone. “As you can see Mr. Jackson, there is no doubt in my mind that this man died on January 1, 2010”. All you have is conjecture and speculation. We only have to prove to the Tax Court by a preponderance of the evidence that it is more likely that he died on January 1, 2010 as opposed to an earlier date.

“Why did you file the return on September 23, 2010 as opposed to nine months after August 9, 2010?” Jackson asked. “We wanted to get it filed because we assumed he died on January 1, 2010 and even though the death certificate says August 9 which is the binding date of death, we wanted to err on the side of caution and file it so that it would be timely received.”
“What about the frost bite?” Jackson shot back. “He died in a snow storm, his body was apparently frozen in a snow drift for several weeks. Of course it was frostbitten. In fact if it wasn’t frost bitten, it would be questionable.”

“I’m prepared to make a concession in this case”, Jackson added. “I’ll give you a 50% concession since I think this is a 50/50 case and waive the penalties.” Smith listened intently and said, “I am not going to recommend that to my clients, but I am obliged to deliver the offer”.

September 23, 2010.

“Well Daniel, here is the Federal Estate Tax return for you to sign. It shows assets of $15 Billion. And of course no tax due. I put down that the date of death was August 9, 2010 since that was the date the body was found, but I put a footnote that the date could have been as early as January 1, 2010. I can’t understand why you pressed to get this prepared by today” “I just want to get this chapter over with and get Marilyn her money, she’s been bitching about living on a budget for months. I’m tired of it and just want to see some money freed up so she’ll get off my back.” Daniel looked at the return which had the phrase that he was signing under penalty of perjury. If they were ever caught, he would owe fraud penalties, late payment penalties, and could even go to jail, etc. At least the return was being filed within 9 months of the real date of death”, he thought, so there would be no late filing penalty.

December 23, 2010.

“Brian, I have an estate tax return for you to review, the Estate of Sidney Frome”, the division chief told him. “I want you to confirm the date of death. The death certificate says the cause was unknown and that the date of death was the date the body was found. August 9, 2010. I’m a bit suspicious because well apparently no one can prove when he died and the return was filed on September 23, 2010 which is 9 months after December 23, 2010. Can you look into this?”

“I will, sir, but aren’t those death certificates binding on us?” “No, we can look at the
evidence and make them prove when he died.” “So, we just say, that the date of death was some other date?” asked Brian. “Remember, son, we have the presumption of correctness, but I need something to hang my hat on”.

December 30, 2010

“Daniel, this is Fred, we got an audit letter from the IRS. They want to us to tell them how we arrived at the date of death.” “Talk to the Sheriff and get the names of the people who saw Sidney walking through town on January 1, 2010. Get sworn statements from them. I know they won’t believe you and me, but they ought to believe them.”

“I will”, Fred replied.

April 10, 2010.
“Hi, Marilyn”, Daniel said looking up from some financial reports. “You look angry is something wrong?” he asked. “You bet there’s something wrong. First I had to drag dad’s dead body all over the place and wear his clothes, and now you have me on some strict financial diet. I’m living like a nun. No vacations, no fun, nothing,” shouted Marilyn. “Now, Marilyn, we discussed this with dad last December, until his body is found, we can’t spend any money. Its not ours until he is officially dead, and the longer he sits out there, the harder it will be for them to prove his date of death. You’ve been doing a great job going out in the wrong direction every day looking for his body since the snow melted. Let’s keep this up for a few more months. If they haven’t found him by August, we’ll have to find him”, answered Daniel. “I don’t like it one bit”, Marilyn retorted. “Just keep in mind that if this works, you’ll have Two and a Half Billion dollars more, Marilyn”, Daniel responded. “Okay, said Marilyn, but times running”.

June 15, 2010

“Daniel, I’m getting tired of this. What is our deadline for finding dad” begged Marilyn. “Let’s say August 15, 2010. That will allow us a month to do the estate tax return on time”, replied Daniel. “Daniel doesn’t it bother you that Dad is out there, you know, the thought grosses me out”, Marilyn queried. “Yeah, when I think about it, it is, but what do you think happens after someone is buried?” replied Daniel. “I just want to get this over with, soon”, said Marilyn. “Trust me after this is over, you can have all the cabana boys you want”, Daniel smiled at her mischievously.

“No”, Daniel responded , “and the doctor is afraid of him catching a secondary infection. Even we have to put on masks. I see there’s a card with it, do you mind if I give it to him and read him the card, Gladys?” “That=s fine, we just want him ‘to know we love him”, she answered and she turned and headed for her car on the circular driveway a bit upset that she couldn’t get more intel on Sidney’s condition, but happy to get the information she got. That would keep some of her clients chirping for days.

“Marilyn, I’m going to lock the gate to the road, I can’t take any more visitors”, Daniel shouted. “I don’t want you to have to deal with two bodies.”

December 31, 2010.

The phone rang at the Frome residence. “Hello this is Sidney Frome, please leave a message and we’ll get back to you as soon as possible”. The beeper sounded, “Hello Sid, pick up this is Fred, I wanted to see how you were doing”. Marilyn picked up the telephone. “Sid, daddy’s sleeping, but he seemed real perky today.”

January 1, 2010.

Before dawn that morning, Daniel and Marilyn took Sidney’s body and dropped it off in the woods outside of town, near the creek. They put some leaves around it, so that it would not be clearly visible. Daniel said to Marilyn, “you know this is how most horror movies start”. “Cut it out Dan” replied Marilyn, “this already gives me the creeps. I’ll probably need therapy for the rest of my life”.

Around noon, the phone rang and Marilyn answered. It was the lawyer. “I just wanted to call and wish Sid a happy New Year.” “Thanks” Marilyn said. “Daniel is giving him a shower right now. Dad feels real good today and is thinking about taking a walk later on before dark.” “Is that wise?” the lawyer asked, concern clearly evident in his voice. “You know Dad, he’s one stubborn old bird. We’ll try and stop him, but if he decides he wants to go, he’ll go.” Fred laughed, “Your father sometimes is just too much. Tell him Happy New Year and don’t be stupid”. As he hung up the phone, Fred looked outside. “Wow its starting to snow, that should keep the old buzzard inside”, he thought.. “Honey, do want me to put a fire in the fireplace for when the Mallons come over this afternoon?”

Just before dusk, Marilyn put on clothes identical to her father’s. She put a scarf over her face and wore no make up and put on glasses identical to her fathers and went on a walk toward town. As expected people shouted out to her and she kept her head down and kept walking. She walked into the woods where her father’s body was dumped, jumped up to a lower limb and climbed the tree like a teen and moved over to another tree where a change of clothes had been left for her. She changed clothes went back to the house. She waited an hour and went outside toward town, ringing doorbells and asking people if they had seen her father. She walked around yelling, “Dad, Dad”. Of course Sidney never responded.

The sheriff called for the blood hounds, but with the fresh snow, they lost the tracks very quickly and their handler was worried that they might get frost bitten. So, the search was called off.

January 2, 2010.

The Sheriff started a search party around town and around the farm, but to no avail. The Sheriff scratched his head. He couldn’t have gone too far, he thought to himself. He continued searching for three more days, but without any sign of the body, he figured, they’d have to wait until the snow melted.