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own new address in Hendersonville. In January 1999, respondent
sent notices of deficiency for the tax years under audit to
petitioner at his old address in Gallatin. He never received
them. Respondent did not mail duplicates to him at his new
address, nor did he mail duplicates to petitioner’s accountants
in Nashville.
The case comes to us on the parties’ cross-motions to
dismiss for lack of jurisdiction. The question presented is
whether petitioner, by filing this power-of-attorney form, gave
respondent a clear and concise notification of his change of
address.
Background
This case turns on the timing of a few key events:
August 14, 1997 Petitioner files 1991-1995 returns.
July 30, 1998 Petitioner files 1996 return. The
parties assume that this return listed
petitioner’s Gallatin address.
August 13, 1998 The revenue agent issues her findings on
petitioner’s 1991-1996 tax liability in
a revenue agent’s report that she sends
to petitioner at his Gallatin address.
He receives it, but doesn’t respond.
September 1998 Petitioner moves to Hendersonville,
Tennessee.
October 23, 1998 Petitioner signs Form 2848 (“Power of
Attorney and Declaration of
Representative”) listing his
Hendersonville address and naming three
accountants as his designated
representatives for the 6 tax years
under audit. The form directs
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