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Kim's joint return for the year 1989 to petitioner's authorized
representative, Mr. Zuehls.
On November 23, 1992, Mr. Zuehls sent to Agent Novella by
telephone transmission a copy of the Form 872 bearing what
purported to be the signatures of petitioner and Mr. Kim. On
November 24, 1992, respondent received by mail the original Form
872. On November 25, 1992, IRS group manager Ms. Sandra Sturla
(Ms. Sturla) signed the Form 872 consenting to an extension of
time to assess petitioner's tax for the year 1989 on behalf of
respondent.
At no time prior to the mailing of the notice of deficiency
on December 28, 1993, did petitioner inform Agent Novella that
she contended that the signature on the Form 872 was not genuine
or that she did not consider the Form 872 valid.
Respondent determined in her notice of deficiency dated
December 28, 1993, that petitioner and Mr. Kim had underreported
income and overstated depreciation on their Schedule C and had
failed to report gain from the sale of business property.
Petitioner contends that the Form 872 does not extend the period
of limitation to assess tax for 1989 because petitioner did not
sign the form. Respondent's position is that she reasonably
relied on the Form 872 and petitioner's agent, Mr. Zuehls, and,
therefore, the period of limitations for the year 1989 was
properly extended.
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