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Stephen K. Midgley (Mr. Midgley) as her attorney in fact. The
Form 2848 states that “Original notices and other written
communications will be sent to you and a copy” to the listed
representative, unless a box were checked indicating that the
taxpayer wanted a different arrangement. Petitioner left
unchecked the box on the Form 2848 whereby she could have
indicated that she wanted Mr. Midgley to receive the original,
and herself a copy, of such notices or communications.1
By Final Notice dated November 29, 2004, respondent denied
petitioner’s request for relief from joint and several liability
pursuant to section 6015.2 Respondent sent the Final Notice to
petitioner’s last known address, the address shown on the Final
Notice, by certified mail. On December 10, 2004, petitioner
faxed a partial copy of the Final Notice to Mr. Midgley.
On March 14, 2005, petitioner filed her petition, postmarked
March 7, 2005, challenging respondent’s adverse determination in
the Final Notice. On June 28, 2005, respondent filed a motion to
dismiss this case for lack of jurisdiction. On August 3, 2005,
petitioner filed her objection to respondent’s motion. On
October 17, 2005, a hearing was held on respondent’s motion.
1 Petitioner also left unchecked the box whereby she could
have indicated that she wanted no notices or communications sent
to Mr. Midgley.
2 Unless otherwise indicated, all section references are to
the Internal Revenue Code, and all Rule references are to the Tax
Court Rules of Practice and Procedure.
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Last modified: May 25, 2011