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in either stipulation to preclude giving legal effect to
that notice. The stipulation filed in this case that no
notice of FPAA was mailed to Mr. Denny "in the capacity of
Tax Matter [sic] Partner" reflects nothing more than what
actually took place. Respondent mailed duplicate notices
of FPAA to Mr. Caldwell and to the "Tax Matters Partner".
Respondent did not mail a copy of the notice of FPAA
specifically addressed to Mr. Denny as tax matters partner.
Similarly, the Rule 122 stipulation states that "no FPAA
was ever sent to Bill Denny". However, it does not state
that Mr. Denny was the tax matters partner at that time.
Petitioners argue that Mr. Denny was the tax matters
partner, but respondent argues that Mr. Caldwell was the
tax matters partner. We have made no finding about the
identity of the tax matters partner, and none is necessary
to resolve this case. See id. Furthermore, we note that
the Rule 122 stipulation is contradicted by the FPAA
Certified Mail Listing which states that the notice of FPAA
was mailed to "Billy R & Beverly Denny, 4333 Willow Ln,
Dallas, TX 75244-7450". We further note respondent's
assertion that the phrase "in the capacity of Tax Matters
Partner" was inadvertently omitted from the Rule 122
stipulation.
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