Court of Appeals for the Ninth Circuit April 24, 1985, 84-7465 (James K. Lefebvre v. Commissioner of Internal Revenue)

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.