- 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 the
Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14 Next
Last modified: May 25, 2011