10 48 T.C. 656, 661 (1967). Johnson v. Commissioner, 611 F.2d 1015 (5th Cir. 1980), revg. and remanding T.C. Memo. 1977-382. Of course, as noted above, a notice of deficiency will be valid regardless of whether it was mailed to a taxpayer's "last known address" if the taxpayer receives actual notice of the deficiency and is not unduly prejudiced in timely filing his or her petition. Mulvania v. Commissioner, 81 T.C. 65, 68 (1983); Frieling v. Commissioner, supra. The Forms 2848 executed by the parties in the cases cited above directed the taxpayers to choose between having originals or copies of all notices and written communications sent to their representatives. The Commissioner revised Form 2848 in March 1991. The new Form 2848, at issue in the instant case, provides simply that "notices and other written communications will be sent" to the taxpayer's designee. We are thus faced with the question whether the language in the revised Form 2848 changes a taxpayer's "last known address" to that of his or her representative. It is not unreasonable for a taxpayer who files a power of attorney containing the language at issue to rely on the assumption that the Commissioner will send notices to his or her representative. The Commissioner was cognizant of the outstanding caselaw addressing the prior language of the power of attorney, as evidenced by Revenue Procedure 61-18, 1961-2 C.B. 550. Had the Commissioner intended that the act of sendingPage: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 Next
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