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.