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Section 6223(a) generally requires the Commissioner to mail
each partner notice of: (1) The beginning of an administrative
partnership proceeding, and (2) the final partnership
administrative adjustment resulting from that proceeding.
Crowell v. Commissioner, supra at 690. To comply with section
6223(a), the Commissioner is required to use the names,
addresses, and profits interests of the partners shown on the
partnership return for the year in issue, as modified by any
additional information supplied in accordance with the
regulations. Triangle Investors Ltd. Partnership v.
Commissioner, 95 T.C. 610, 613 (1990); sec. 301.6223(c)-1T(f),
Temporary Proced. & Admin. Regs., 52 Fed. Reg. 6784 (Mar. 5,
1987).
Aside from the general provisions in section 6223(a),
section 6223(b) sets forth special rules for partnerships with
more than 100 partners. Section 6223(b) provides that the notice
requirements of section 6223(a) shall not apply to a partner if
the partnership has more than 100 partners and the partner has a
less than 1-percent profits interest in the partnership.
During 1983 and 1984, MCDA II had more than 100 partners,
and petitioner had less than a 1-percent profits interest in the
partnership. Petitioner has not shown that he was part of a
"notice group" as defined in section 6223(b)(2). Accordingly,
the Commissioner was not obliged to provide petitioners with
notice of the final partnership administrative adjustment
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Last modified: May 25, 2011