One of the dynamics covering and diverting attention from the actual money trails is the confusion and conflict created by making it appear that the family is responsible for delaying the estate tax return. On June 11, 1992, the accountants requested an extension for filing the estate tax return (IRS Form 4768) that was originally due on June 15, 1992. The three reasons given on the $175,000 version were an appraisal, gifts, and debts:
From IRS Form 4768, Part II Extension of time to file
1. The decedent was a part owner of a tract of ground the value of which is to be determined by an  appraisal in progress. The enclosed payment is based on the maximum value for the property and will be changed.
2. The estate does not at this date possess full data for certain  gifts and  debts of the estate and other needed information."