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Responsibility Act of 1982 (TEFRA), Pub. L. 97-248, sec. 402(a),
96 Stat. 648. On May 30, 1989, respondent mailed a Notice of
Final Partnership Administrative Adjustment (FPAA) to Sam Winer,
the tax matters partner of the Whitman partnership, for each of
the taxable years 1982 and 1983.12 A copy of each FPAA was also
mailed to petitioners.
The FPAA’s advised petitioners of adjustments respondent
proposed to make to the partnership returns (Forms 1065) filed by
Whitman. Specifically, the FPAA’s disallowed all deductions and
credits claimed by Whitman in connection with its plastics
recycling activities for 1982 and 1983.13
On June 22, 1989, a case was commenced in this Court at
docket No. 14535-89 and captioned “Whitman Recycling Associates,
Sam Winer, Tax Matters Partner, Petitioner v. Commissioner of the
12 Respondent also mailed FPAA’s to Winer for the taxable
years 1984 and 1985, which years were also in issue as part of
the partnership action described infra in the text.
13 In October 1988, some 7 months before respondent mailed
the FPAA’s, respondent made the so-called Plastics Recycling
Project Settlement Offer (the settlement offer). The settlement
offer was made in writing to Winer as Whitman’s tax matters
partner. The terms of the settlement offer are described in
detail in section “I” of the Background portion of Davenport
Recycling Associates v. Commissioner, T.C. Memo. 1998-347, affd.
220 F.3d 1255 (11th Cir. 2000). Suffice it to say that the
transmittal letter stated that the settlement offer would not be
repeated and that the offer would expire 30 days from the date of
the letter. Winer did not accept the settlement offer on behalf
of the partnership. Accordingly, respondent mailed the FPAA’s
that are described above in the text.
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