In the recent opinion of Estate of John R.H. Thouron v. U.S. (DC PA 11/7/2012), the district court reminded fiduciaries that they remain responsible for filing returns and paying taxes despite getting bad advice from legal counsel.  In Thouron, the fiduciary requested and obtained an extension of time to file an Estate Tax Return Form 706, but did not request an extension of time to pay the estate tax.  The attorney apparently wrongly advised the fiduciary that an extension could be obtained without penalty when the return was filed on extension.  Because of the error, the estate ended up paying approximately $1,000,000 in penalties and interest, the majority of which could have been easily avoided.  The upshot for fiduciaries is to always seek the counsel of experienced and qualified professionals.