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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
liability.
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
deficiency.
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
6330(c)(2)(B).
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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