8
an administrative appeal or by respondent's issuance of the
notices of deficiency during the 30-day period.3
Petitioner also contends that the notices of deficiency
should have been mailed to petitioner's counsel, because
petitioner filed a Form 2848, Power of Attorney. In Honts v.
Commissioner, T.C. Memo. 1995-532, this Court held that the
language contained in Form 2848 is sufficient to render the
address of the taxpayer's representative as the last known
address of the taxpayer.4 However, if mailing results in actual
notice without prejudicial delay, the notice of deficiency meets
the conditions of section 6212(a) no matter what address was
used. McKay v. Commissioner, 89 T.C. 1063, 1067 (1987), affd.
886 F.2d 1237 (9th Cir. 1989); Mulvania v. Commissioner, 81 T.C.
65, 68 (1983).
It is undisputed that the notices of deficiency were mailed
to petitioner's last known address. Assuming arguendo that the
power of attorney was the item hand delivered to respondent,
respondent would have received petitioner's power of attorney on
September 22, 1995, at the earliest, the day after the notices of
deficiency were mailed. Honts v. Commissioner, supra, is clearly
3 We are without jurisdiction for 1994 because it is
undisputed that no notice of deficiency was issued for that year.
See secs. 6212 and 6213.
4 In Honts v. Commissioner, T.C. Memo. 1995-532, the Court
found that the taxpayer's "last known address" was that contained
on the Form 2848 received by the Commissioner over 1 year prior
to the mailing of the notice of deficiency.
Page: Previous 1 2 3 4 5 6 7 8 9 Next
Last modified: May 25, 2011