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870 unless he/she is willing to waive his/her right to challenge
the tax in the Tax Court before paying the tax and any penalties
due).
A taxpayer is not required to sign the Form 4549. If the
taxpayer does not sign the Form 4549, the Commissioner ordinarily
must issue a notice of deficiency before the tax deficiency may
be assessed and collected.
Mr. Champion signed the Forms 4549 on petitioner’s behalf
pursuant to the authority petitioner granted to him in the Form
2848. Pursuant to the Form 2848, petitioner authorized Mr.
Champion “to perform any and all acts” that petitioner could
perform with respect to his taxes for 1995 through 1998,
including “the authority to sign any agreements, consents, or
other documents”. Thus, petitioner authorized Mr. Champion to
sign an agreement with respect to petitioner’s tax liabilities
for 1995 through 1998 and to consent to the immediate assessment
and collection of those liabilities. An executed Form 2848 gives
the person holding the power of attorney the authority to sign a
consent agreement on behalf of the taxpayer. See, e.g., Scherr
v. Commissioner, T.C. Memo. 1991-92 (the person holding the power
of attorney was authorized to sign a consent agreement extending
the period for assessment). Although Mr. Champion could not sign
a return on petitioner’s behalf, we have previously found that
the Forms 4549 were not returns.
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Last modified: May 25, 2011