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Petitioners argue that this Court's opinion in Genesis
Oil & Gas, Ltd. v. Commissioner, supra, does not resolve
the issues raised in their motion to dismiss. Petitioners'
brief states as follows:
Petitioners are requesting that the Court define
the impact of the lapsing of the Statute of
Limitations in this case differently than this
Court did in Genesis. This is because there is
evidence that indicates minimal notification was
not given to each partner about the Internal
Revenue Service adjustments made.
As a preliminary matter, we must consider the first
ground for petitioners' motion to dismiss, their contention
that the notice of FPAA was not mailed to the tax matters
partner. The mailing of a notice of FPAA to the tax
matters partner is a prerequisite to the assessment and
collection of a deficiency arising out of partnership items
or affected items. Clovis I v. Commissioner, supra.
Section 6225(a) provides that the Commissioner is
foreclosed from assessing a deficiency attributable to any
partnership item before 150 days after a notice of FPAA is
mailed to the tax matters partner, or, if a proceeding is
begun in this Court during the 150-day period, before the
decision of the Court becomes final. If the Commissioner
has not mailed a notice of FPAA to the tax matter partner
with respect to the adjustments that are the subject of
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