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By signing Form 4549, Mr. Champion, as petitioner’s agent,
agreed to the amounts of petitioner’s liabilities for taxes,
penalties, and interest for the years 1996 through 1998, as well
as the immediate assessment and collection of those liabilities.
See Hudock v. Commissioner, 65 T.C. 351, 363 (1975) (Form 4549 is
evidence of the taxpayer’s consent to the immediate assessment
and collection of the proposed deficiency). By signing the Forms
4549, Mr. Champion explicitly waived petitioner’s right to
contest in the Tax Court petitioner’s tax liabilities for the
years covered in the Forms 4549.
When a taxpayer executes a valid Form 2848, he is normally
bound by the acts performed by his agent pursuant to the power of
attorney. Willoughby v. Commissioner, T.C. Memo. 1994-398; Lyon
v. Commissioner, T.C. Memo. 1994-351; Lefebvre v. Commissioner,
T.C. Memo. 1984-202 (1984), affd. 758 F.2d 1340 (9th Cir. 1985).
Petitioner does not dispute that he granted Mr. Champion
authority to represent him with respect to the years at issue.
Moreover, petitioner does not claim that the Form 2848 was
invalid. See Lavine v. Commissioner, T.C. Memo. 1995-270.
Even if Mr. Champion executed the waivers without seeking
petitioner’s consent, petitioner is bound by Mr. Champion’s acts
insofar as respondent is concerned. Respondent had no reason to
know that Mr. Champion’s conduct may have been improper. This is
so even if Mr. Champion’s actions did not benefit petitioner.
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Last modified: May 25, 2011