James K. Lefebvre v. Commissioner of Internal Revenue

Ninth Circuit

James K. Lefebvre v. Commissioner of Internal Revenue

758 F.2d 1340, 55 A.F.T.R.2d (RIA) 1422, 1985 U.S. App. LEXIS 30497

CourtCourt of Appeals for the Ninth Circuit

DecidedApril 24, 1985

Docket84-7465

StatusPublished

Cited by22 cases

This text of 758 F.2d 1340 (James K. Lefebvre v. Commissioner of Internal Revenue) is published on Counsel Stack Legal Research, covering Court of Appeals for the Ninth Circuit primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

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James K. Lefebvre v. Commissioner of Internal Revenue, 758 F.2d 1340, 55 A.F.T.R.2d (RIA) 1422, 1985 U.S. App. LEXIS 30497 (9th Cir. 1985).

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Opinion

PER CURIAM:

Lefebvre appeals the Tax Court’s decision that he consented to an extension of the statute of limitations on his 1971 tax *1341 return. Lefebvre contends that the power of attorney filed on his behalf with the Internal Revenue Service (IRS) was invalid because it did not comply with IRS regulations. In the alternative, he argues that his attorney’s signature on one of the actual consents filed was not genuine. For the reasons given by the Tax Court in its opinion, T.C.M. 1984-202, 47 T.C.M. (CCH) 1572, we hold that noncompliance with the IRS regulations did not invalidate the power of attorney, and that Lefebvre failed to show that his attorney’s signature was not genuine. The decision of the Tax Court is AFFIRMED.

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PER CURIAM:

Lefebvre appeals the Tax Court’s decision that he consented to an extension of the statute of limitations on his 1971 tax *1341 return. Lefebvre contends that the power of attorney filed on his behalf with the Internal Revenue Service (IRS) was invalid because it did not comply with IRS regulations. In the alternative, he argues that his attorney’s signature on one of the actual consents filed was not genuine. For the reasons given by the Tax Court in its opinion, T.C.M. 1984-202, 47 T.C.M. (CCH) 1572, we hold that noncompliance with the IRS regulations did not invalidate the power of attorney, and that Lefebvre failed to show that his attorney’s signature was not genuine. The decision of the Tax Court is AFFIRMED.

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758 F.2d 1340, 55 A.F.T.R.2d (RIA) 1422, 1985 U.S. App. LEXIS 30497, Counsel Stack Legal Research, https://law.counselstack.com/opinion/james-k-lefebvre-v-commissioner-of-internal-revenue-ca9-1985.

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