3 Time To File U.S. Individual Income Tax Return) from petitioner for tax year 1987. Respondent granted the request, extending the filing date to October 15, 1988. Petitioner filed his 1987 joint Federal income tax return on March 28, 1989, on which he claimed a net operating loss (NOL) deduction in the amount of $105,332. On October 10, 1990, petitioner filed amended returns (Forms 1040X) for years 1984 and 1986 to carry back the unused portion of the 1987 NOL. In November 1991, revenue agent Eduardo Lizcano (Agent Lizcano) commenced an examination of petitioner's 1987 return. On December 18, 1991, pursuant to his request, Agent Lizcano received a Form 2848 (Power of Attorney and Declaration of Representative) from petitioner appointing his accountants David E. Erickson, Jr. (Mr. Erickson), and Robin C. Demel (Mr. Demel), located at 1201 W. 24th St., Suite 200, Austin, Texas 78705, as his attorneys-in-fact for taxable year 1987. Line 7 of the Form 2848 provides: Notices and Communications.--Notices and other written communications will be sent to the first representative listed in line 2. Petitioner listed his home address on the Form 2848 as 13302 Mansfield Drive, Austin, Texas 78732 (the Mansfield address). At respondent's request, petitioner also executed and filed Forms 2848 for taxable years 1988 through 1991 for himself, in addition to Forms 2848 for Bandera Properties, Inc., Bob Honts Properties, Inc., and Masa Menos, Inc.Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 Next
Last modified: May 25, 2011