- 18 - 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-Page: Previous 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 Next
Last modified: May 25, 2011