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accompanied by a power of attorney (or copy thereof)
authorizing him to represent his principal in making,
executing, or filing the return. A Form 2848, when properly
completed, is sufficient. * * *
Failure to satisfy the requirements for filing a return is
fatal to the validity and the timeliness of the return. See
Plunkett v. Commissioner, supra. As we noted in Richardson v.
Commissioner, 72 T.C. 818, 823 (1979): "It is well established
that the filing of an unsigned return form is not the filing of a
return and does not start the running of the statute of
limitations against respondent." See also Lucas v. Pilliod
Lumber Co., 281 U.S. 245, 249 (1930); Hamilton v. Commissioner,
T.C. Memo. 1954-118, affd. per curiam 232 F.2d 891 (6th Cir.
1956).
The question here is whether the Form 1040 submitted by Mr.
Trader in October 1991 constitutes a return. Petitioner did not
sign the form and the execution of the form by Mr. Trader did not
satisfy the signature requirements of the regulations for signing
a return by an agent. In particular there was no power of
attorney attached to the return as originally submitted.4 The
Form 1040 submitted in October 1991 by Mr. Trader did not
4 We are not concerned here with whether the resubmission of
the Form 1040 on July 12, 1993, constituted a valid return. The
notice of deficiency was mailed on Oct. 10, 1995. The question
then focuses on whether a return was filed prior to Oct. 10,
1992, 3 years prior to the mailing of the notice of deficiency.
See sec. 6501(a).
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