Craig H. Bond and Jennifer Bond - Page 7




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          Rehm did not receive a copy of the October 27, 2004, notice of              
          deficiency.  Petitioners allege that because they executed a                
          power of attorney placing Mr. Rehm in charge of all matters                 
          relating to their 2001 tax year, respondent erred by not sending            
          him a copy of the notice.4                                                  
               Petitioners’ argument is without merit.  The power of                  
          attorney designated Mr. Rehm as petitioners’ representative and             
          authorized him to receive copies of communications sent by                  
          respondent to petitioners.  However, the power of attorney                  
          specified that respondent would send all original communications            
          to petitioners.  Under like circumstances we have held that the             
          failure to mail a copy of the notice of deficiency to a                     
          taxpayer’s representative is not fatal to the validity of the               
          notice.  McDonald v. Commissioner, 76 T.C. 750, 753 (1981); Allen           
          v. Commissioner, 29 T.C. 113, 117 (1957).  Section 6212 requires            
          only that the Secretary mail the notice of deficiency by                    
          certified or registered mail to the taxpayer’s last known                   
          address.  A notice of deficiency is valid if it is mailed                   
          directly to a taxpayer at the taxpayer’s last known address, even           
          if the taxpayer directs that a copy of all communications be sent           
          to the taxpayer’s representative and no copy of the deficiency              


               4 We shall assume for purposes of this discussion that the             
          Form 2848, Power of Attorney and Declaration of Representative,             
          signed by Mrs. Bond and Mr. Rehm on Oct. 12, 2004, is valid                 
          despite petitioner Craig Bond’s failure to sign it.                         





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