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180-182.1 The Court agrees with and adopts the opinion of the
Special Trial Judge, which is set forth below.
OPINION OF THE SPECIAL TRIAL JUDGE
NAMEROFF, Special Trial Judge: This case is before us on
respondent's Motion to Dismiss For Lack of Jurisdiction on the
ground that petitioners failed to file their petition within the
time period prescribed by section 6213(a).
Background
Prior to March of 1995, respondent commenced an examination
of petitioners' 1992 return. On March 16, 1995, petitioners
signed and filed Form 2848, Power of Attorney and Declaration of
Representative, appointing their attorney, Phyllis A. Steinhauer
(Ms. Steinhauer), 128 Eighth Street, Manhattan Beach, California
90266, as their attorney-in-fact for the taxable year 1992. 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. [i.e., Ms. Steinhauer]
On the Form 2848, petitioners showed their home address as 703
Palms Boulevard, Venice, California 90291-3848 (the Palms
address).
1 All section references are to the Internal Revenue Code.
All Rule references are to the Tax Court Rules of Practice and
Procedure.
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