Robert G. Honts - Page 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                                          
                  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 sending                                    

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