Beneficiaries of an estate sued the estate’s lawyer for malpractice claiming that the lawyer negligently failed to file or advise the client to file a protective claim for a refund with the IRS which would have allowed the estate to deduct millions of dollars paid in attorney fees in prior litigation from the estate on which inheritance taxes were assessed. This decision affirms denial of the lawyer’s Anti-SLAPP motion, holding that the gist of the suit was not protected speech but the failure to speak (to advise the client or to petition the IRS). Failure to speak cannot be protected speech under any of the first three categories of speech protected under CCP 425.16(e).