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Release of tax returns

  • 1.  Release of tax returns

    Posted 09-17-2019 12:31
    ​Hi All. I have a client who passed away in 2019. His niece is looking for tax returns from 2012-2017. I received a subpoena, however there is no named executor or administrator of the estate. What is my obligation?

    Thanks in advance

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    Dominic Frandina
    CPA
    CASILLO & FRANDINA, LLP
    Floral Park NY
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  • 2.  RE: Release of tax returns

    Platinum Most Valuable Member
    Posted 09-17-2019 15:11
    Suggest you ask your professional liability insurance carrier / provider.  For example, CNA has such a hotline for questions.   Or speak with PACE professionals, if they provide your insurance.

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    Neil Sullivan
    NEIL A.J. SULLIVAN, CPA TEP
    Scarsdale NY
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  • 3.  RE: Release of tax returns

    Posted 09-17-2019 15:51
    ​Thank you Neil

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    Dominic Frandina
    CPA
    CASILLO & FRANDINA, LLP
    Floral Park NY
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  • 4.  RE: Release of tax returns

    Platinum Most Valuable Member
    Posted 09-18-2019 03:10
    If you have professional liability insurance you should call your carrier.

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    Robert Brown
    ROBERT N. BROWN, CPA
    Jericho NY
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  • 5.  RE: Release of tax returns

    Posted 09-18-2019 08:44
    ​Thank you Robert

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    Dominic Frandina
    CPA
    CASILLO & FRANDINA, LLP
    Floral Park NY
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  • 6.  RE: Release of tax returns

    Platinum Most Valuable Member
    Posted 09-18-2019 08:48
    Dominic:

    If you call your insurance carrier, they will assign you an attorney, who will look at the subpoena, and instruct you.

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    Robert Brown
    ROBERT N. BROWN, CPA
    Jericho NY
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  • 7.  RE: Release of tax returns

    Posted 09-18-2019 09:03
    Thanks Robert. I will do that

    Lord Bless






  • 8.  RE: Release of tax returns

    Bronze Most Valuable Member
    Posted 09-19-2019 09:05
    I agree with Bob that it is always wise to seek the advice of counsel.
    There are two types of subpoenas for documents (formally known as subpoenas duces tecum).They can be issued by counsel on behalf of an interested person, such as an heir or devisee but, alternatively, counsel can request that the surrogate issue the subpoena himself.  In the latter case, authority would clearly exist for a response.  Interested parties, who could be at odds with the action/inaction of an executor or administrator of an estate, have valid reasons to seek the returns in anticipation of a demand for an accounting or other judicial intervention.

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    Ruth B. Kraft, Esq.
    Partner and Chair, Employment Law
    Vigorito, Barker, Patterson, Nichols & Porter, LLP
    300 Garden City Plaza
    Garden City, New York 11530
    Ruth.Kraft@vbpplaw.com
    516-282-3355
    Cell 516-353-3306
    R.Kraft@vbpnplaw.com
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