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,
5
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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