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Background
Gloria Pomerantz (petitioner) is an attorney. Petitioner
timely filed Forms 1040, U.S. Individual Income Tax Return, for
1995 and 1996. Respondent subsequently initiated an examination
of petitioner’s returns for those years.
On November 3, 2003, petitioner executed and submitted to
respondent a Form 2848, Power of Attorney and Declaration of
Representative, appointing Allan Serchay (Mr. Serchay),
identified as a certified public accountant, to act as her
representative with regard to Federal income tax matters for 1995
through 1998. Paragraph 5 of the Form 2848 states:
Acts authorized. The representatives are authorized to
receive and inspect confidential tax information and to
perform any and all acts that I (we) can perform with
respect to the tax matters described on line 3, for example,
the authority to sign any agreements, consents, or other
documents. The authority does not include the power to
receive refund checks (see line 6 below), the power to
substitute another representative, the authority to execute
a request for a tax return, or a consent to disclose tax
information unless specifically added below, or the power to
sign certain returns.
The remainder of paragraph 5 of the Form 2848, which allows a
taxpayer to list specific additions or deletions to the acts that
the representative is authorized to perform, is blank.
On January 30, 2004, Mr. Serchay executed, on petitioner’s
behalf, a Form 4549, Income Tax Examination Changes, consenting
to the immediate assessment and collection of increased taxes,
interest, and fraud penalties for petitioner’s taxable years 1995
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Last modified: May 25, 2011