I was divorced in August 2017, and had a few final things left, including the 2016 taxes. We had filed for a extension, and I had finished my part in June. I repeatedly asked my ex to finish her part, and she state a date that she said she would be finish with her part. That date would come and go, and I would ask again, and she would state another date. In the interim, I had the opportunity to secure two real estate deals, worth a combined approximately $2,800,000, with approximately $1,300,000 in equity). (I am a real estate investor.) Both deals fell apart, partially because I did not have the 2016 tax returns to secure financing. By then, we were affected by Hurricane Harvey, and the IRS granted a new extension until January 31st 2018. I again repeatedly asked her to finish her part, and she would set a date, and not finish them. I have all of the requests in texts, so I would have a paper trail. Later, her fiancee implied(via text from my ex wife's phone) that they were intentionally waiting to file at the last minute. She finally provided the finished return on January 29th, 2018
It is probably not an actionable conspiracy because of the requirement for an illegal overt act, eg, fraud. You do not claim you were misled, relied on a lie or were damaged, all elements of fraud.
They were entitled to the extension too and you had the right to file separately which would have been the reasonable thing to do to avoid losing your real estate opportunity.
You do not mention having an agreement or decree accelerating the disclosure deadline and without a duty, there can be no negligence.
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