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case which allowed Winer to exceed his limited authority as TMP
and file an unauthorized and therefore invalid petition.
Participants further allege that respondent committed fraud upon
the Court by sending Winer the FPAA because respondent knew that
Winer had been enjoined from acting as TMP in the litigation of
this case.
In Mishawaka Properties Co. v. Commissioner, 100 T.C. 353
(1993), we held that the principles of implied ratification apply
in TEFRA partnership cases. That case involved a TEFRA real
estate partnership, Mishawaka Properties Co. (Mishawaka), which
had no designated TMP. Mishawaka was one of a group of related
partnerships, both TEFRA and non-TEFRA, of which Sol Finkelman
(Finkelman) was managing partner. Although Finkelman was a
partner, he was not the partner with the largest profits
interest.
During a period of more than 10 years, except for litigation
counsel retained by Finkelman, Finkelman was the only partner or
person who dealt with the Commissioner's agents, appeals
officers, and counsel in connection with the audit of about 35 of
the partnerships, some of which were later litigated as test
cases. Id. at 355. The dispute involving Mishawaka was not
settled, and litigation ensued.
Because there was a question regarding the identity of
Mishawaka's TMP, the Commissioner issued triplicate FPAA's to Sol
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