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Federal income tax returns for 1989 and 1990 on the ground that
petitioner was no longer a partner in Life Care after January 12,
1989.
On June 27, 1994, respondent mailed separate notices of
final partnership administrative adjustment (FPAA) to the tax
matters partner (TMP) for Life Care determining adjustments to
the partnership's tax returns for 1989 and 1990. On August 8,
1994, respondent mailed a copy of the FPAA to petitioners. Each
of the FPAA's contains identical language stating:
It is determined that the purchase and sale of
partnership interests between partners Robert
McMichael, Hudson Fowler, and Raymond Smith was
effective on June 30, 1990 rather than on January 13,
1989. The correct distributive shares of partnership
income, loss, deductions, and credits have been
determined based on their ownership percentages in
accordance with section 706 of the Internal Revenue
Code.
The TMP for Life Care did not file a petition for readjustment
with the Court respecting the above-described FPAA's. However,
petitioners filed a timely petition with the Court ostensibly as
partners other than the TMP.4
Discussion
1. Respondent's Motion To Dismiss for Lack of Jurisdiction and
To Strike
As indicated, the petition for readjustment includes
allegations that Johanna McMichael is entitled to relief as an
4 At the time the petition was filed, Life Care maintained its
principal place of business in Naples, Florida.
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