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Mr. Caldwell's uncooperativeness led to a contempt hearing.
The record of this case does not reveal the outcome of the
summons enforcement or contempt proceeding.
On January 9, 1989, Revenue Agent James Schieck met
with Mr. Caldwell. Mr. Caldwell would not allow Agent
Schieck to copy the partnership agreement, but he did allow
Agent Schieck to review it and take notes. In his notes,
Agent Schieck observed that the space in the agreement
reserved for the name of the managing partner was blank,
and the agreement provided that all matters of importance
had to be decided by a two-thirds vote of the partners.
On July 26, 1989, Agent Schieck sent a letter
addressed to the partnership: "ATTN: Tax Matters Partner",
in which he requested formal designation of a tax matters
partner. The agent enclosed forms that could be used for
that purpose, and he warned that if the partnership did not
designate a tax matters partner, then respondent would
designate one as provided by section 6231(a)(7). On
July 27, 1989, Agent Schieck sent a letter to each of the
partners of the partnership in which he also requested the
designation of a tax matters partner. He enclosed therein
a copy of his letter of July 26, 1989, addressed to the
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