Wayne Caldwell Escrow Partnership, Roy Dimon, John and Mary Schuenemann, Joseph and Louise O'Neal, Charles and Lovetta Niven, Chalton and Cynthia Thomas, Partners Other Than the Tax Matters Partner - Page 35

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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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