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MEMORANDUM FINDINGS OF FACT AND OPINION
WHALEN, Judge: This case is before the Court to
decide cross-motions to dismiss for lack of jurisdiction.
Respondent's motion argues that the instant petition for
readjustment must be dismissed because petitioners failed
to file the petition within the time required by section
6226(b). All section references are to the Internal
Revenue Code as amended. Petitioners' motion argues that
the petition must be dismissed because the notice of final
partnership administrative adjustment (notice of FPAA) was
not mailed to the tax matters partner, as required by
section 6225(a), and was not mailed to notice partners, as
required by section 6223(a)(2), within the time required by
section 6223(d)(2). Petitioners argue that, as a result of
respondent's failure to mail the notice of FPAA to notice
partners, all of the partnership items of the subject
partnership were converted into nonpartnership items,
pursuant to sections 6223(e) and 6231(b)(1)(D) and cannot
be readjusted in this partnership proceeding.
FINDINGS OF FACT
Some of the facts have been stipulated by the parties.
The stipulation of facts filed by the parties and the
exhibits attached thereto are incorporated herein by this
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