Joanne Soon Kim - Page 6

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            testimony that the signature was not actually written by                                      
            petitioner.  However, respondent does contend, based on her                                   
            agent's testimony, that this fact was not apparent to any                                     
            representative of the IRS who had occasion to review the Form                                 
            872.   Petitioner contends that respondent should have known by                               
            examination of the Form 872 that the signature was not her                                    
            signature, and, therefore, the form was invalid on its face.                                  
            Agent Novella testified that both she and her supervisor examined                             
            the Form 872 and would have noted any large discrepancies between                             
            the signature on the form and the signature on petitioner's tax                               
            return, but noticed none.  We find this to be credible testimony,                             
            particularly after a review of the signatures on the two                                      
            documents.  Therefore, the burden is on petitioner to show that                               
            the Form 872 is invalid.                                                                      
                  Based on the record in this case, we hold that petitioner                               
            has not met her burden of proving that the Form 872 is invalid.                               
            Petitioner has made no showing of who might have signed her name                              
            to the Form 872.  She did not call Mr. Zuehls as a witness but                                
            claims she did not consent to his signing her name to the Form                                
            872.  Clearly she had given Mr. Zuehls the power to consent for                               
            her to an extension of the period of limitations.  The extent of                              
            an agent's authority is a factual question to be decided on the                               
            basis of facts and circumstances shown in the record.  Adams v.                               
            Commissioner, 85 T.C. 359, 369-372 (1985); Kraasch v.                                         
            Commissioner, 70 T.C. 623, 627-629 (1978).  We have held that                                 
            where a document is signed by the taxpayer's agent in the                                     



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