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L. Schreiber, a general partner in the partnership, as the TMP of
the partnership for 1985 and shows his address as “5000 Birch
Street, Suite 610, Newport Beach, California 92660". The 1985
AVA Form 1065 shows the partnership’s address as care of AMCOR,
“5000 BIRCH ST., STE 610, EAST TOWER, NEWPORT BEACH CA 92660".
AVA has failed to show that the partnership’s address was any
different on September 30, 1988, or that correspondence addressed
to it care of George L. Schreiber, who also signed the
September 30 letter as vice president of AMCOR, would not have
reached the partnership. We find that the partnership was
identified by address in the September 30 letter. Moreover, the
September 30 letter was prepared by Deborah Gaither, a revenue
agent employed by respondent who was examining various AMCOR-
sponsored partnerships. The circumstances surrounding her
preparation of that letter and its signature by Messrs. Behrens
and Schreiber convince us that there could have been no confusion
as to what partnerships were the subject of that letter and that
any technical inadequacy in that regard is immaterial.
The first sentence of section 301.6231(a)(7)-1T(e),
Temporary Proced. & Admin. Regs., supra, specifies that the
statement designating a TMP be filed with the service center with
which the partnership return was filed. AVA argues that its
failure to file the September 30 letter with the service center
is fatal to its validity. Respondent argues that, since the
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