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year in issue, and all Rule references are to the Tax Court Rules
of Practice and Procedure.
Background
On or about March 12, 1999, petitioners filed with the
Internal Revenue Service (IRS) a Form 2848, Power of Attorney
and Declaration of Representative, appointing Lanny R. White
(White) as their attorney-in-fact regarding their Federal income
tax liability for the taxable years 1995 and 1996. The Form
2848 listed petitioners' address as S. 6107 Lee Court, Spokane,
Washington (the Spokane address), and White's address as 5295
S. Commerce Drive, Suite 310, Salt Lake City, Utah.
Petitioners’ signatures on the Form 2848 were dated December 16,
1998. (There is no explanation in the record for the delay in
submitting the Form 2848 to the IRS.)
Paragraph 7 of the Form 2848 stated in pertinent part that
“Original notices and other written communications will be sent
to you and a copy to the first representative listed in line 2
unless you check one or more of the boxes below.” Petitioners
checked box 7a on the Form 2848 which stated that all original
notices would be sent to petitioners' attorney-in-fact.
On April 8, 1999, respondent mailed a notice of deficiency
to petitioners determining a deficiency in their Federal income
tax for 1995 in the amount of $175,693.00 and an accuracy-
related penalty pursuant to section 6662(a) in the amount of
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