- 8 -
year in issue. In this regard, petitioner refers to the
requirements under section 6223.
As previously mentioned, under the facts of this case the
address to which respondent mailed the notice of deficiency is
irrelevant because petitioner received the notice and filed a
timely petition. Regardless, as pertinent here, section 6223
requires the Commissioner to send the Notice of Beginning
Administrative Proceeding (NBAP) and the FPAA to each partner
whose name and address is furnished to the Commissioner. Under
paragraph (c) of that section, unless additional information is
provided, the Commissioner is required to use the address shown
on the partnership return in mailing the NBAP and the FPAA.
However, there is no requirement under section 6223 that the
Commissioner mail an affected items notice of deficiency to a
taxpayer at an address provided in the partnership return.
Rather, as provided under section 6230(a)(2)(A)(i), the
normal deficiency procedures apply to affected items that require
partner-level determinations. The additions to tax involved
herein--additions for negligence under section 6653(a) and for
overvaluation understatement under section 6659--are affected
items requiring factual determinations at the individual partner
level. See N.C.F. Energy Partners v. Commissioner, 89 T.C. 741,
744-746 (1987). As a result, normal deficiency procedures apply
in this case and, as discussed above, under normal deficiency
procedures the notice of deficiency involved herein is valid.
See Frieling v. Commissioner, supra.
Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 Next
Last modified: May 25, 2011