3
By letter dated September 20, 1995, petitioner's counsel
notified the Internal Revenue Service (IRS) that petitioner did
not agree with the adjustments proposed in the 30-day letter and
that he wished to appeal the findings with the Appeals Office.
This letter was delivered by messenger service and was received
on September 21, 1995. On September 21, 1995, petitioner's
counsel sent a second item, an envelope allegedly containing an
executed power of attorney with respect to petitioner's counsel,
to the IRS. This second envelope was not received until
September 22, 1995.
On September 25, 1995, respondent's agent, Linda Yoder, sent
petitioner a letter stating that his request for an appeal was
denied because: (1) "There is not enough time left on the
statute"; and (2) "The statutory notice has been issued." The
letter also notified petitioner that the IRS had no power of
attorney on file with respect to petitioner's counsel and that
petitioner had until December 21, 1995, to file a petition with
the Tax Court. This letter was addressed to petitioner at his
last known address.
On April 3, 1996, respondent received a Form 2848, Power of
Attorney and Declaration of Representative, executed by
petitioner on September 19, 1995.
By notice of deficiency dated May 9, 1996, respondent
determined a deficiency in petitioner's and his former wife's
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