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settlement agreement under Rule 248(a) in which respondent
accepted as filed the partnership items for the taxable years
1985 and 1986 of the partnership. This decision became final
August 25, 1994.
On June 23, 1995, respondent issued statutory notices of
deficiency to decedent, one for the 1982 tax year, and one for
the 1983 tax year, in which the carryback of claimed deductions
for 1985 and 1986 with respect to the partnership were
disallowed, and additions to tax and increased interest were
asserted. Courtesy copies of these notices were erroneously
addressed to counsel for decedent's estate at 4157 Chain Bridge
Road, Fairfax, Virginia 22030, but were delivered to the correct
address of 4153 Chain Bridge Road, Fairfax, Virginia 22030.
Discussion
Untimely Notice
Petitioner makes a two-pronged argument that the notices of
deficiency herein were untimely because they were not issued
within 3 years from the dates of filing of decedent's returns for
1982 and 1983 as provided in section 6501(a). First, it argues
that section 6501(a) applies because respondent did not issue a
timely FPAA pursuant to section 6229(a). That section provides
that respondent has 3 years from the date of the filing of the
partnership return in which to assess the tax based on any
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