- 7 - it directs that all original notices and written communications be sent to the taxpayer at the attorney's address. See D'Andrea v. Commissioner, 263 F.2d 904 (D.C. Cir. 1959); Reddock v. Commissioner, 72 T.C. 21 (1979); Lifter v. Commissioner, 59 T.C. 818, 821 (1973). The Forms 2848 executed by the parties in the above-cited cases directed the taxpayers to choose between having originals or copies of all notices and written communications sent to their representatives. The new Form 2848, which was revised in March of 1991 and which is involved in this case, provides simply that "notices and other written communications will be sent" to the taxpayer's designee. We have previously held that such language is sufficient to render the address of the taxpayer's representative as the "last known address" of the taxpayer. See Honts v. Commissioner, T.C. Memo. 1995-532. Even if a validly executed power of attorney directs that all notices and communications relating to the taxpayers be delivered to the attorney, the failure to send a notice of deficiency to the attorney, as directed, is not necessarily fatal. See Paul v. Commissioner, T.C. Memo. 1985-21. It is clearly established that if mailing results in actual notice without prejudicial delay, the notice of deficiency meets the conditions of section 6212(a) no matter what address was used. McKay v. Commissioner, 886 F.2d 1237 (9th Cir. 1989), affg. 89Page: Previous 1 2 3 4 5 6 7 8 9 10 11 Next
Last modified: May 25, 2011