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neither Mr. Griffin nor Mr. Driscoll had received any notice or
had knowledge that Mr. Griffin no longer represented petitioners
or no longer had the authority to act for them as their attorney.
The IRS Form 2848, Power of Attorney and Declaration of
Representative, which petitioners executed on December 29, 1993,
was not received by counsel for respondent until February 14,
1994. The Form 2848 was accompanied by a letter signed by
petitioners, dated January 5, 1994, which stated in part:
This letter is to certify that my wife and I disagree
with the decision (Docket No. 16255-92) that you and Mr.
Griffin has agreed upon. Mr. Griffin is no longer
hired/representing me nor can he enter into any contracts.
His Power of Attorney is no longer valid. His signature on
the United States Tax Court Decision is invalid/void as of
the date he signed it.
I have decided that there is no tax due and will be
going to Tax Court on my behalf. I have a number of
witnesses and affidavits to win in Tax Court.
Also I have not seen any figures, explanations, or
relevant reasons that the imposed tax is true and correct by
you or Mr. Griffin.
The Court is satisfied from the evidence adduced at the
hearing that, at the conference on January 5, 1994, petitioner
raised no objection to a settlement of the case. The purpose of
the conference was to determine whether the case would settle, or
whether the parties would proceed to trial. The Court is
satisfied that Mr. Griffin, at the time of that conference and of
the entry of decision, had no knowledge that petitioners desired
to remove him as their attorney, nor did such information come to
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