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1990, and (2) whether petitioner is liable for the addition to
tax under section 6651(a)(1) for 1990.
FINDINGS OF FACT
Petitioner resided in Kansas City, Missouri, at the time his
petition was filed.
Petitioner requested and received an extension to file his
1990 Federal income tax return. On October 17, 1991, the
Internal Revenue Service (IRS) received a Form 1040 submitted in
petitioner's name. Petitioner did not sign the Form 1040.
Rather it was signed "Herbert C. Elliott By: John H. Trader Under
Power of Attorney" and submitted by Mr. Trader, petitioner's
attorney. There was no Form 2848 (Power of Attorney and
Declaration of Representative) or other power of attorney
accompanying the Form 1040, and there is no evidence that Mr.
Trader or petitioner obtained the consent of the District
Director for Mr. Trader to file the return as an agent for
petitioner.
At the time Mr. Trader signed and submitted the Form 1040,
he did not have a written power of attorney from petitioner to
file a return for the taxable year 1990. On October 25, 1991,
the IRS returned the Form 1040 to Mr. Trader and requested that
he return the form with a copy of the power of attorney. Mr.
Trader received the Form 1040 and the request. However, the Form
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