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Background2
On March 3, 2001, petitioner executed and submitted to
respondent a Form 2848, Power of Attorney and Declaration of
Representative, appointing Richard H. Champion (Mr. Champion),
identified as an attorney, to act as petitioner’s representative
with regard to Federal income tax matters for 1995 through 1998.
On March 3, 2001, Penny Drue Baird (Ms. Baird), petitioner’s
wife, executed and submitted to respondent a separate Form 2848,
appointing Mr. Champion to act as her representative with regard
to Federal income tax matters for 1994 through 1998. Paragraph 5
of each 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
unless specifically added below, or the power to sign
certain returns. * * *
The remainder of paragraph 5 of Form 2848 provides a space
where a taxpayer may list specific additions to or deletions from
the acts that the representative is authorized to perform. Those
spaces on petitioner’s and Ms. Baird’s Forms 2848 are blank.
2The following summary of the relevant facts is based on
the parties’ pleadings with attached exhibits. The facts are
stated solely for the purpose of deciding the pending motion and
are not findings of fact for other purposes of this case. See
Rule 1(a); Fed. R. Civ. P. 52(a).
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Last modified: May 25, 2011