Cascade Partnership, James M. and Margaret C. Costello, Tax Matters Partner - Page 10

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          temporary regulation for a consent executed prior to the                    
          regulation’s issuance was misplaced.  We held that the regulation           
          would not invalidate prior authority given to execute a consent             
          signed by all persons who were general partners at any time                 
          during the effective year or years of the authorization.                    
          Petitioner relies on the temporary regulation because no writing            
          existed here.                                                               
               It was also noted in Amesbury Apartments, Ltd. v.                      
          Commissioner, supra at 242-243, and Cambridge Research v.                   
          Commissioner, 97 T.C. 287, 295 (1991), that the regulation’s                
          specific requirements for authorizing a person to execute a                 
          consent are not mandatory.  More significantly, respondent would            
          not have been informed by such notification, as set forth in the            
          regulation, because that regulatory requirement did not exist at            
          the time the consent in question was executed by Costello.                  
               Respondent does not address the temporary regulation.                  
          Instead, respondent relies on State of Washington statutory                 
          provisions for her argument that Costello, as a general partner,            
          was capable of binding Cascade to the agreement to extend the               
          assessment period.  In particular, respondent relies on Wash.               
          Rev. Code section 25.04.090, which, in pertinent part, provides:            
               Partner agent of partnership as to partnership                         
               business.                                                              
                    (1) Every partner is an agent of the partnership                  
               for the purpose of its business, and the act of every                  
               partner, including the execution in the partnership                    
               name of any instrument, for apparently carrying on in                  




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