Dickow v. United States, 654 F.3d 144 (1st Cir. Mass. 2011), aff'g, 740 F. Supp. 2d 231 (D. Mass. 2010), cert. den., 132 S. Ct. 1046 (U.S. Sup. Ct. 2012)

(estate executor paid estate tax in 2003 and filed Form 706 in 2004 and then filed claim for refund of estate tax in 2007; IRS moved for summary judgment on basis that refund sought was outside look-back period set forth in I.R.C. Sec. 6511(b)(2)(A) which limits refund to portion of tax paid within look-back period of three years immediately preceding filing of claim (plus the period of time for filing the return); executor received extension of time to file Form 706 and also received second extension; court affirmed trial court decision that IRS had no authority to grant second six-month extension based on Treas. Reg. Sec. 20.6081-1; thus, because executor's claim filed more than three years plus six months after payment of estate tax, refund request was untimely. [note - case similar to Estate of Telesmanich v. Comr., T.C. Memo. 2011-181], in which court held that incorrect information provided by IRS to estate executor was not proven to be the reason the executor failed to timely pay taxes because executor had no access to the funds to pay taxes until eight years after decedent's death caused by international probate matters; I.R.C. Sec. 6404(e)(1) inapplicable to excuse abatement of interest).