- 3 - jurisdiction to decide this case. In particular, participants allege that Samuel L. Winer (Winer) had been enjoined from acting as tax matters partner (TMP) of Davenport Recycling Associates (Davenport) and had no authority to sign partnership level consents extending the statutory period of limitations for assessment during the relevant periods or to sign the petition to this Court on behalf of Davenport, and therefore this Court lacked jurisdiction when the decision was entered in this case. In addition, participants allege that the decision in this case was obtained as a result of fraud on the Court perpetrated by respondent because respondent's attorneys concealed from the Court Winer's purported inability to act as TMP.2 Respondent asserts that participants' motion for special leave should be denied because the Court had jurisdiction when the decision was entered, and the decision was not obtained by fraud on the Court. Respondent further asserts that participants' motion for special leave should be denied because a timely petition was filed by the sole general partner, Winer, and it was ratified by the partners other than Winer. 2 In their Motion for Special Leave to File Motion for Reconsideration of Decision or to Vacate Decision, the participants assert that the Court lacks subject matter jurisdiction because they claim Winer did not have authority to extend the period of limitations or to file a petition in this Court. The participants have not requested that, in the event the Court has jurisdiction, it should permit them to contest the underlying issues on the merits.Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 Next
Last modified: May 25, 2011