Ellen v. Erhard v. Commissioner Internal Revenue Service

Ellen Erhard appeals the Tax Court’s dismissal of her petition as untimely filed. We affirm.

I.

Ellen and Werner Erhard filed joint tax returns for the 1984, 1985, 1986, 1987, and 1988 tax years. When they divorced, Ellen executed a power of attorney appointing Werner as her attorney-in-fact and authorizing him to act on her behalf regarding the 1984, 1985, and 1986 tax years. Werner, in turn, executed a second power of attorney authorizing New York attorney Michael Saltzman to act on behalf of him and Ellen for the 1984, 1985, 1986, and 1987 tax years (hereinafter “Saltzman power”).

During this period, Ellen moved to and established residence in Novato, California. On her 1990 tax return, which she filed in June 1991, she listed her Novato address. Werner mailed the Saltzman power to the IRS four months later, on October 24, 1991; that power listed Ellen’s address as New York, New York (the same as the firm where Saltzman worked).

On October 28,1991, the IRS mailed examination reports for the 1987 and 1988 tax years to the New York address. On February 8, 1992 and February 27, 1992, it mailed to the New York address a 30-day letter proposing deficiencies for the 1984, 1985,…