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Mr. Norstrud received Mr. Nickerson's letter on
June 11, 1991, and replied to it on June 13, 1991.
Mr. Norstrud's reply to Mr. Nickerson is similar to the
letter he sent to Mr. Denny, quoted above. It explains
that a notice of FPAA had been issued and details the
limitations periods for filing "a petition with the Tax
Court, District Court or Court of Claims".
No petition for readjustment of the partnership items
that were adjusted by respondent in the notice of FPAA
mailed to the tax matters partner on January 28, 1991,
was filed by the tax matters partner within 90 days after
January 28, 1991, nor was a petition for readjustment filed
by any other partner within 150 days, after January 28,
1991. The petition for readjustment at issue in this case
was not filed until April 23, 1993, 816 days after the
mailing of the notice of FPAA. It was filed by five
partners other than the tax matters partner. The names
of those partners are set forth in the caption of this
case, and they are referred to herein as petitioners.
On March 7, 1994, Mr. Caldwell submitted a Notice of
Election to Participate pursuant to Rule 245(b) of the Tax
Court Rules of Practice and Procedure. All Rule references
are to the Tax Court Rules of Practice and Procedure. By
Order dated June 30, 1994, the Court granted leave and
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