- 6 -
partners. See secs. 6221-6223; see also Harris v. Commissioner,
99 T.C. 121, 125 (1992), affd. 16 F.3d 75 (5th Cir. 1994).
Section 6223(a) generally provides that the Commissioner
shall mail to each partner notice of the beginning of an
administrative proceeding (NBAP) at the partnership level with
respect to a partnership item, as well as the final partnership
administrative adjustment (FPAA) resulting from any such
proceeding. However, the requirement for providing notices under
section 6223(a) does not apply to a partner of a partnership if
the partnership has more than 100 partners and the partner has
less than a 1-percent interest in the profits of the partnership.
See sec. 6223(b)(1). Section 6223(g) requires the TMP to keep
each partner informed of all administrative and judicial
proceedings for the adjustment at the partnership level of
partnership items. Taking petitioners' statements at face value,
we presume that Nurseries' TMP failed to advise petitioners of
Nurseries' partnership administrative proceeding. However,
section 6230(f) provides that the failure of the TMP to forward
copies of the NBAP or FPAA to a partner, or otherwise fail to
fulfill his responsibilities, does not affect the applicability
of partnership proceedings or adjustments to such partner. As we
have said elsewhere in regard to the alleged unfairness
surrounding the FPAA:
Be that as it may, that is the procedure which the
Congress has created, and we have no authority to
Page: Previous 1 2 3 4 5 6 7 8 Next
Last modified: May 25, 2011