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tax matters partner or to any other partner, or, if it was
mailed, it was not mailed within the time required by
section 6223(d)(2) because it was not mailed prior to
expiration of the period of limitations on assessment
prescribed by section 6229(a). The thrust of petitioners'
argument is set forth in the following passage taken from
their post-trial brief:
Therefore, when the FPAA is late, it, by
definition, violates the requirements of Code
�6223(d)(2). Of course, it is even worse if the
FPAA was never mailed to the Tax Matters Partner
or the notice partners.
As a result, Petitioners maintain that
the FPAA was not issued in accordance with
Code �6223(d)(2). First, it is impossible for
a notice partner to receive timely notice if the
Tax Matters Partner has not timely received such
notice or in fact has not received any notice at
all. Second, it specifically violates the notice
rules of Code �6223 when a notice partner does
not receive the notice of FPAA. If such
provisions of Code �6223(d)(2) have not been
followed, Code �6231(b)(1)(D) and �6223(e) state
that all partnership items become non-partnership
items. The adjustments originally made at the
partnership level must then be applied at the
individual partner level.
To reiterate, Petitioners' contention is
that by itself, the lack of mailing and/or the
late mailing of the FPAA to the Tax Matters
Partner automatically violates the notice
requirements of Code �6223(d)(2). [Record
references omitted.]
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