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in court proceedings. Subsequently, Department of Justice
attorneys moved the court to reinstate Winer as Hamilton's TMP
for the purpose of providing "administrative services".
Following Winer's reinstatement, Winer and respondent
entered into a series of agreements extending the period of
limitations for assessing tax relative to Hamilton for the years
1982 through 1985. On March 13, 1989, respondent issued a notice
of Final Partnership Administrative Adjustment (FPAA) to Hamilton
for its 1982 through 1985 years. On May 15, 1989, Winer filed a
petition with this Court on behalf of Hamilton that commenced a
partnership action docketed as Hamilton Recycling Associates, Sam
Winer, Tax Matters Partner, Petitioner v. Commissioner of
Internal Revenue, docket No. 9990-89.
In 1993, Winer, as TMP, entered into a settlement agreement
with respondent to the effect that Hamilton conceded all
adjustments in the FPAA. Accordingly, on November 9, 1993,
pursuant to Rule 248(b), respondent filed a motion for entry of
decision and lodged with the Court a proposed decision that
reflected a full concession by the partnership of all partnership
items for 1982 through 1985. No party objected to the proposed
decision. Therefore, on February 17, 1994, respondent's motion
for entry of decision was granted, and on February 23, 1994, the
proposed decision was entered as the decision of the Court.
Since no party appealed the Court's decision, the decision became
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