T.C. Memo. 1996-37
UNITED STATES TAX COURT
ROBERT MICHAEL GARNER, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 11223-92. Filed January 30, 1996.
E is a limited partnership subject to the Tax
Equity and Fiscal Responsibility Act of 1982, Pub. L.
97-248, sec. 402(a), 96 Stat. 648. P is one of E's
limited partners. On Mar. 7, 1988, R used certified
mail to attempt to send three notices of final
partnership administrative adjustment (FPAA’s) to P at
his address abroad. The FPAA’s covered E's taxable
years 1982 through 1984, respectively. Following the
closing of a Court proceeding brought by another
partner of E with respect to the FPAA’s, R mailed P an
affected items notice of deficiency that listed
additions to his 1982 tax under secs. 6653(a)(1) and
(2) and 6659(a), I.R.C. P petitioned the Court with
respect to this notice, primarily arguing that the 1982
FPAA was invalid because it was improperly mailed to
him and he never received it. U.S. postal regulations
do not allow the use of certified mail to send letters
abroad. Held: The 1982 FPAA is invalid with respect
to P because: (1) It was improperly mailed to him and
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