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A partner shall not be entitled to any notice under this
subsection unless the Secretary has received (at least 30
days before it is mailed to the tax matters partner)
sufficient information to enable the Secretary to determine
that such partner is entitled to such notice and to provide
such notice to such partner.
Subsections (b)(2) and (e)(1)(B) of section 6223 involve special
rules relating to partnerships with more than 100 partners and
are not pertinent here. Since petitioners have furnished their
names and address to the Secretary, petitioners fit within the
definition of a "notice partner" if the TEFRA partnership
procedures apply. See sec. 6231(a)(8).
Therefore, if the TEFRA partnership procedures apply, then
petitioners would have no less than 90 days after respondent
mails the notice of final partnership administrative adjustment
(FPAA) to file their petition.
Respondent argues that the TEFRA partnership procedures do
not cover Executive Inn because Executive Inn falls within the
"small partnership" exception. See sec. 6231(a)(1)(B). A small
partnership is excepted from these procedures, provided that--
(I) such partnership has 10 or fewer partners each of
whom is a natural person (other than a nonresident alien) or
an estate, and
(II) each partner's share of each partnership item is
the same as his share of every other item.
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Last modified: May 25, 2011