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rescind enclosure (1) letter and cease the issuance of like
letters to the other partners.
Absent a rescission, a judicial review will be requested
concerning this matter.
Thank you in advance for your cooperation.
Wayne H. Caldwell
5952 Royal Lane,#117
Dallas, Texas 75230
"Enclosure (1)" to Mr. Caldwell's letter, "Form 1830(AO)
dtd Jan.28, 1991, to Wayne H. Caldwell from Jacob C. Meyer,
Associate Chief, Appeals", is a reference to the notice of
FPAA that had been sent to Mr. Caldwell.
In an undated letter, Mr. Caldwell informed all of
the partners that a notice of FPAA had been issued by the
Internal Revenue Service. Mr. Caldwell's letter to the
partners states as follows:
RE: Partnership, Wayne H. Caldwell, Escrow
Enclosure (1): Letter to IRS from Wayne H. Caldwell
Dear Partner,
Enclosure (1) is a copy of a letter I sent to the Internal
Revenue Service, Mr. Dan Norstrud, regarding a “Notice of Final
Partnership Administrative Adjustment” for the Wayne H.
Caldwell, Escrow Partnership. They sent me this notice since I
was the tax matters partner at the time the appeal was made back
in August 1986.
As I indicated in Encl. (1), the matter was closed as of August
29,1989, after the closing conference of August 28,1989, I
therefore asked for a rescission of the Adjustment Notice.
This office has not as yet received a rescission, and I am
assuming, the Internal Revenue Service (IRS) may be continuing
this matter by contacting each partner individually. I wanted
you to know what had been transmitted to the IRS at the part-
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