Kimberley A. Parlin - Page 2

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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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