Robert Michael Garner - Page 5

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          additional tax liability for petitioner.  The adjustments                   
          contained in the 1982 FPAA did.                                             
               On August 4, 1988, a petition for readjustment of                      
          partnership items was filed by another partner of Elite (who was            
          not the tax matters partner), contesting respondent's adjustments           
          to Elite's 1982, 1983, and 1984 taxable years.  Petitioner did              
          not join in this action, and he never filed an objection on his             
          own behalf.                                                                 
               On January 16, 1991, a decision was entered by this Court in           
          Elite's case with respect to its 1982, 1983, and 1984 taxable               
          years.  In accordance with a stipulation of the parties there,              
          the decision stated that Elite had no basis in its partnership              
          assets for purposes of depreciation and energy credits.                     
          Respondent later assessed each of Elite's partners additional tax           
          on account of computational adjustments.                                    
               Respondent mailed an affected items notice of deficiency to            
          petitioner, asserting that he was liable for additions to his               
          1982 tax on account of his investment in Elite.  On May 26, 1992,           
          petitioner petitioned this Court with respect to this notice.  In           
          essence, petitioner attacks the notice's validity on the ground             
          that respondent failed to provide him with proper notice of                 
          Elite's proceeding.  According to petitioner, respondent failed             
          to follow established international mailing procedures when she             
          mailed him the 1982 FPAA.  Section 912.42 of the Domestic Mail              





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