On appeal, Palmer asserts that that his notice of deficiency was issued by an agent who lacked authority to implement the Internal Revenue Code.

FORBES: Tax Protesters Rack Up Another "Victory"

We define an agency relationship as a contract under which one or more persons (the principal(s)) engage another person (the agent) to perform some service on their behalf which involves delegating some decision making authority to the agent.

FORBES: The Difference Between The Mindsets Of Founders And Professional Managers

Where an institutional customer has delegated decisionmaking authority to an agent, such as an investment adviser or a bank trust department, these factors shall be applied to the agent.

FORBES: Suitability Paperwork Undoes Westrock Branch Manager

Applying the principle governing civil liability, we go only a step farther in holding that the act of the agent, while exercising the authority delegated to him to make rates for transportation, may be controlled, in the interest of public policy, by imputing his act to his employer and imposing penalties upon the corporation for which he is acting in the premises.

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His great strength is that he can speak from a position of authority, being that rare creature who has found success both as an intelligence agent and as the operator of an enduring business.

FORBES: Book Review

As the ceremony was about to commence, she appeared to be quietly directing it from the sidelines with the same steady authority she has since, as a 26-year-old traffic enforcement agent, she motioned rush hour buses across the 59th Street Bridge.

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