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Jaffe’s use. Such mail was, on occasion, opened by James;
generally, however, it was left unopened until it was picked up
by Jaffe, who regularly visited petitioner’s office, often as
frequently as two or three times per week. Any legal mail that
might be received was routed to James and opened by him.
D. The IRS Examination
In 1991, respondent commenced an examination of one of
petitioner’s corporate income tax returns. The examination was
subsequently expanded to specifically include petitioner’s income
tax returns for the fiscal years ended August 31, 1990 through
1993.
Jaffe represented petitioner during the course of the IRS
examination, with some participation by Coleman.3 Although James
was aware of the examination, he did not participate in it, other
than to attend the brief, initial meeting between Jaffe and the
revenue agent in 1991 and to execute the written protest to the
agent’s report, see infra, that was prepared by CJ&J and
submitted to IRS Appeals Office in October 1994.
3 The record in this case includes a copy of a Power of
Attorney and Declaration of Representative (Form 2848) naming
Jaffe and Coleman as petitioner’s representatives. This
document, which was executed by James in Oct. 1993, is limited to
the fiscal years ended Aug. 31, 1991 through 1993. We are
satisfied, however, that petitioner also named Jaffe and Coleman
as its representatives for the fiscal year ended Aug. 31, 1990,
as well as for the initial year of the examination.
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