- 10 - was authorized to file a petition with this Court); Shopsin v. Commissioner, T.C. Memo. 1984-151 (taxpayers’ accountant had acted within scope of his employment in signing the petition and as taxpayers’ authorized agent in filing the petition), affd. without published opinion 751 F.2d 371 (2d Cir. 1984). Mr. Mark had been petitioners’ accountant for more than 25 years. Mr. Mark prepared petitioners’ 1991 tax return. Petitioners, through the execution of Form 2848, gave actual authority to Mr. Mark to handle all of their tax matters with respect to their 1991 taxable year. Mr. Mark acted within the scope of his agency when he handled, on behalf of petitioners, the examination of their 1991 taxable year. Mr. Mark received a copy of the notice of deficiency for 1991 from respondent. After receiving the notice of deficiency, Mr. Mark contacted respondent requesting audit reconsideration. Mr. Mark was also informed by respondent as to the last date on which a petition could be filed on behalf of petitioners with the Court. Although authorized, Mr. Mark did not avail himself of the opportunity to file a petition with this Court on behalf of petitioners to dispute their underlying tax liability for 1991. The record is clear that petitioners explicitly granted to Mr. Mark the authority to act on their behalf with respect to their 1991 taxable year through Form 2848. We are convinced that petitioners had, or should have had, sufficient knowledge of thePage: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14 Next
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