Robert Michael Garner - Page 1

                                 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                 

Page:   1  2  3  4  5  6  7  8  9  10  Next

Last modified: May 25, 2011