Herbert C. Elliott - Page 3

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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                  
               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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