Robert G. Honts - Page 9

            if a taxpayer receives actual notice without prejudicial delay.                                
            Frieling v. Commissioner, supra.                                                               
                  Petitioner contends that the notice of deficiency is invalid                             
            because it was not mailed to his "last known address".  He argues                              
            that the power of attorney filed on December 18, 1991, notified                                
            respondent that his last known address was that of his                                         
            accountants.  To the contrary, respondent argues that                                          
            petitioner's "last known address" was the Mansfield address based                              
            on his 1989 return, his most recent return filed prior to the                                  
            issuance of the notice of deficiency.                                                          
                  Where a taxpayer files a power of attorney with the Internal                             
            Revenue Service (IRS) that directs the IRS to send originals of                                
            all communications to the address of the named representative,                                 
            such address constitutes the taxpayer's "last known address" for                               
            purposes of section 6212(b)(1).  Reddock v. Commissioner, 72 T.C.                              
            21 (1979)(citing D'Andrea v. Commissioner, 263 F.2d 904 (D.C.                                  
            Cir. 1959)); Lifter v. Commissioner, 59 T.C. 818, 821 (1973).5                                 
            We have further held that if the power of attorney directs only                                
            copies of notices and communications be sent to the taxpayer's                                 
            representative, then to do so is a mere courtesy extended by the                               
            Commissioner.  Triangle Investors Ltd. Partnership v.                                          
            Commissioner, 95 T.C. 610, 616 (1990); Houghton v. Commissioner,                               

                  See also Hwang v. Commissioner, T.C. Memo. 1992-403; Payne                               
            v. Commissioner, T.C. Memo. 1992-22; Smith v. Commissioner, T.C.                               
            Memo. 1989-508; Rev. Proc. 61-18, 1961-2 C.B. 550.                                             

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