Full text
For the purposes of this section, an acknowledgement made by a taxpayer’s agent or legal representative has the same effect as if it were made by the taxpayer.
For the purposes of this section, an acknowledgement made by a taxpayer’s agent or legal representative has the same effect as if it were made by the taxpayer.
For the purposes of this section, an acknowledgement made by a taxpayer’s agent or legal representative has the same effect as if it were made by the taxpayer.