Petaluma FX Partners, LLC, Ronald Scott Vanderbeek, A Partner Other Than The Tax Matters Partner - Page 8




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          inaccurate.                                                                 
               Accordingly, we find that respondent’s FPAA while purporting           
          to make adjustments for the tax year ending August 31, 2000, in             
          fact makes adjustments for the tax year ending December 31, 2000,           
          and is sufficient to confer jurisdiction on this Court for                  
          Petaluma’s tax year ending December 31, 2000.                               
               To reflect the foregoing,                                              


                                             An order denying respondent’s            
                                        motion to dismiss for lack of                 
                                        jurisdiction will be issued.                  




























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