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incorporated within section 6223(d)(2), the period for
mailing the notice of FPAA to notice partners.
At the outset, we note that the above contention is
based upon the factual premise, disputed by respondent,
that the period of limitations had expired before
January 28, 1991, when the notice of FPAA was mailed to the
tax matters partner and notice partners. As mentioned
above, petitioners assert that Mr. Denny, who held the
largest profits interest in the partnership, was the tax
matters partner. They argue that Mr. Caldwell had not been
designated tax matters partner by either the partnership or
the Internal Revenue Service, and that he had no authority
to enter into an agreement to extend the period of
limitations on behalf of the partnership by executing Form
872-O. Accordingly, petitioners argue that the period of
limitations on assessment expired on April 15, 1987,
3 years after the date on which the partnership's 1983
return was filed, pursuant to the general rule of section
6229(a). Respondent argues the opposite; i.e., that
Mr. Caldwell was the tax matters partner or had authority
to bind the partnership, that he executed a valid agreement
to extend the period of limitations on assessment on Form
872-O, and that the period of limitations had not expired
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