With no explanation, chose the best option from "A", "B", "C" or "D". that; following plaintiffs’ February meeting with Rodgers, plaintiffs were under the impression that Rodgers , .would be handling the estate tax return. See L. West D,ep. 27:14-17; P. West Dep. 33:11-18; J. West Dep. 9:17-22, 10:1-2. Rodgers, however, was not of the same mind;. he believed that Renner, the accountant hired to do June West’s 2009 taxes, was handling the estate tax return. See Rodgers Dep. 15:1-3; 17:7-11,20-22; 18:1-3. Thus; until November 2010, there was apparently a misunderstanding 1997) ("[M]isrepresentations [by counsel about an extension request] do not relieve the taxpayer of his duty to ensure that his tax return was filed on time” because filing a timely return is a "nondelegable duty.”); Estate of Kerber v. United States, 717 F.2d 454, 455-56 (8th Cir,1983) (<HOLDING>) with, e.g., Estate of Thouron v. United

A: holding that reliance on an attorneys erroneous belief as to the date of an estate tax filing deadline is insufficient to constitute reasonable cause
B: recognizing that suppression is not warranted if officers had an erroneous but reasonable belief of authority to consent
C: holding that attorneys reliance on district court rules of procedure in filing an appeal constitutes inexcusable neglect
D: holding that an anticipated tax refund was property of the bankruptcy estate as of the date the bankruptcy case was filed
A.