Tax · Primary-source case analysis

Boyle: Relying on an Attorney Did Not Excuse a Late Tax Return

By Aneeta Mishra and Timothy Chan

Published August 10, 2026

United States v. Boyle concerned an estate executor who supplied information to counsel and periodically asked about the return, but the estate-tax filing was three months late after the due date was omitted from the attorney’s calendar.

The executor hired counsel and expected timely filing

The attorney handled the probate work and repeatedly assured the executor that the estate-tax return would be filed on time. A clerical oversight nevertheless caused a three-month delay.

The filing duty remained with the taxpayer

The Court distinguished reliance on professional advice about a substantive tax question from delegation of the mechanical task of meeting a known statutory deadline.

Agent reliance was not reasonable cause

Using counsel can be prudent, but it does not shift the taxpayer’s duty to identify an ascertainable deadline and ensure that a return is filed. The agent’s failure was attributed to the principal for the penalty rule.

The refund judgment was reversed

The Court restored the late-filing penalty. Current cases still require the governing return, deadline, extension rules, disability or impossibility facts, electronic-filing requirements, and present reasonable-cause standards.

Key takeaways

• Calendar the statutory deadline independently of the preparer.
• Confirm filing and payment with receipts rather than assurances alone.
• Distinguish professional advice on a legal question from delegation of a known filing date.
• Document any event that genuinely made timely filing impossible under current law.