- -7
taxpayer's name it is nevertheless valid, if under the facts in
the record, that agent had authority to act on behalf of the
taxpayer with respect to the matter covered by the document.
Kraasch v. Commissioner, supra at 627. Based on the power of
attorney signed by petitioner, Mr. Zuehls had express authority
to act on behalf of petitioner in consenting to extend the period
of limitations for assessment of tax. Also, based on this
record, it appears that petitioner had given Mr. Kim authority to
act on her behalf with respect to her income tax matters for
1989. She testified with respect to receipt of documents from
the IRS addressed to her only, which she sent unopened to Mr.
Kim. Mr. Kim was not called as a witness in this case.
Petitioner did not question the validity of the Form 872 until
after the mailing of the notice of deficiency. Her activities as
a whole indicate that she considered that Mr. Kim had the
authority to consent on her behalf to an extension of the period
of limitations for 1989. Petitioner's intent was that her
husband handle their 1989 income tax matters including, if
needed, extending the period of limitations on assessment of tax
against her, as well as himself. See Estate of Campbell v.
Commissioner, 56 T.C. 1, 13 (1971).
Petitioner has not shown who signed her name to the Form
872. If it was Mr. Zuehls, he had authority under the power of
attorney she signed to do so. If it was Mr. Kim, he had implied
authority to do so. Certainly, by failure to question the
validity of the Form 872 for an extended period of time,
Page: Previous 1 2 3 4 5 6 7 8 Next
Last modified: May 25, 2011