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LEFEBVRE v. C.I.R.

No. 84-7465.

758 F.2d 1340 (1985)

James K. LEFEBVRE, Petitioner/Appellant, v. COMMISSIONER OF INTERNAL REVENUE, Respondent/Appellee.

United States Court of Appeals, Ninth Circuit.

Decided April 24, 1985.

Attorney(s) appearing for the Case

Joanne Mickelson Rocks, Anaheim, Cal., for petitioner-appellant.

Steven Parks, Dept. of Justice, Washington, D.C., for respondent-appellee.

Before HUG and BOOCHEVER, Circuit Judges, and THOMPSON, District Judge.

PER CURIAM:

Lefebvre appeals the Tax Court's decision that he consented to an extension of the statute of limitations on his 1971 tax 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...

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