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Pursuant to sec. 6224(c)(2), I.R.C., Ps request
consistent settlement terms of partnership items with
earlier settlement agreements that include concessions
pertaining to partnership and nonpartnership items. Held:
A settlement agreement that includes concessions of
partnership and nonpartnership items is not subject to the
consistent settlement provisions under sec. 301.6224(c)-3T,
Temporary Proced. & Admin. Regs., 52 Fed. Reg. 6787 (Mar. 5,
1987). Held, further: Sec. 301.6224(c)-3T, Temporary
Proced. & Admin. Regs., supra, is valid.
Thomas E. Redding and Sallie W. Gladney, for participants.
Joseph F. Long and Gerald A. Thorpe, for respondent.
OPINION
DAWSON, Judge: These cases were assigned to Special Trial
Judge Carleton D. Powell pursuant to the provisions of section
7443A(b)(4) and Rules 180, 181, and 183.2 The Court agrees with
and adopts the opinion of the Special Trial Judge, which is set
forth below.
OPINION OF THE SPECIAL TRIAL JUDGE
POWELL, Special Trial Judge: These consolidated cases are
before the Court on participating partners' (participants)
motions pursuant to section 6224(c)(2) for entry of orders
compelling respondent to extend offers of consistent settlement,
2
Unless otherwise indicated, all section references are
to the Internal Revenue Code in effect for the years in issue,
and all Rule references are to the Tax Court Rules of Practice
and Procedure.
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