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Tax Lawyer, Vol. 62, No. 2 NOTE 525525NOTEThe Section 6166 Balancing Game: An Examination of the Policy Behind Estate of Roski v. CommissionerAs a general rule, an executor has nine months after a decedent’s death to pay federal estate tax.1 However, there are a handful of exceptions to this general rule.2 One of these exceptions is commonly known as the closely held businees exception. Under section 6166, if the value of a closely held business3 makes up more than 35% of the decedent’s gross...