- 14 -
v. Commissioner, 177 F.3d 119, 125 (2d Cir. 1999), affg. T.C.
Memo. 1997-535; Columbia Bldg., Ltd. v. Commissioner, 98 T.C.
607, 611 (1992); Robinson v. Commissioner, 57 T.C. 735, 737
(1972). Where, as here, the claim of a time bar relates to items
of a partnership, the claim must be made in the partnership
proceeding and may not be considered at a proceeding involving
the personal income tax liability of one or more of the partners
of the partnership. See Davenport Recycling Associates v.
Commissioner, supra at 1259-1260; Chimblo v. Commissioner, supra
at 125; Kaplan v. United States, 133 F.3d 469, 473 (7th Cir.
1998).
Second, petitioners argue that Cochran’s rejection of their
offer-in-compromise conflicts with the congressional committee
reports underlying the enactment of section 7122. According to
petitioners, their case is a “longstanding” case, and those
reports require that respondent resolve such cases by forgiving
interest and penalties that otherwise apply. We disagree with
petitioners’ reading and application of the legislative history
underlying section 7122. Petitioners’ argument on this point is
essentially the same argument that was considered and rejected by
the Court of Appeals for the Ninth Circuit in Fargo v.
Commissioner, 447 F.3d at 711-712. We do likewise here for the
same reasons stated in that opinion. We add that petitioners’
counsel participated in the appeal in Fargo v. Commissioner,
Page: Previous 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 NextLast modified: May 25, 2011