Ralph M. and Rosemary L. Conlon - Page 9

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          receive any statutory notice of deficiency for such tax liability           
          or did not otherwise have an opportunity to dispute such tax                
               B.  Receipt of Notice of Deficiency                                    

               For purposes of section 6330(c)(2)(B), receipt of a                    
          statutory notice of deficiency means receipt in time to petition            
          this Court for redetermination of the deficiency determined in              
          such notice.  Sec. 301.6330-1(e)(3), Q&A-E2, Proced. & Admin.               
          Regs.  It is therefore clear that section 6330(c)(2)(B)                     
          contemplates actual receipt of the notice of deficiency by the              
          taxpayer.  See Tatum v. Commissioner, T.C. Memo. 2003-115.                  
               In the instant case, respondent mailed, by certified mail, a           
          notice of deficiency to petitioners at the Sand Canyon Road                 
          address.  However, petitioners did not receive the notice of                
               C.  Otherwise Had an Opportunity To Dispute                            
               Respondent contends that petitioners, through the execution            
          of the power of attorney with Mr. Mark and his involvement as               
          their representative in their case, “otherwise had an opportunity           
          to dispute” their 1991 tax liability for purposes of section                
               Under the common law of agency, authority may be granted by            
          an express statement or may be derived from implication of the              
          principal’s words or deeds.  See John Arnold Executrak Sys., Inc.           

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