- 2 - 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 thisPage: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 Next
Last modified: May 25, 2011