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Form 12153, Request for a Collection Due Process Hearing, which
was submitted by Mr. Jacob, for petitioner’s 1995 tax year.
In early 2002, Mr. Jacob told petitioner that he had been
successful in resolving petitioner’s income tax matters before
respondent and that he owed no tax liability. Mr. Jacob had not
in fact achieved such success, and, in or around May or June
2002, petitioner and petitioner’s current wife began questioning
the notices they were still receiving pertaining to the
collection hearings. On September 9, 2002, petitioner contacted
an Appeals officer at the IRS claiming this was the first time he
knew the case was in Appeals. Petitioner discontinued Mr.
Jacob’s representation and retained Rutherford Mulhall, P.A., to
represent him in further proceedings. In addition, petitioner
filed suit against Mr. Jacob asserting various theories of
negligence and malpractice.
Discussion
The parties agree that this case should be remanded for
further consideration of the underlying merits of petitioner’s
1995 tax liability if we hold that petitioner did not receive a
1995 notice of deficiency or otherwise have the opportunity to
dispute the 1995 tax liability. This case presents a curious
factual situation, because it appears that petitioner’s
representative (who held a power of attorney and upon whom
petitioner relied for financial and tax matters) failed to
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