Herbert C. Elliott - Page 6

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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.                
               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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