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partnership. Respondent then mailed the notices of final
partnership administrative adjustment; Winer commenced the
partnership action at docket No. 14535-89; and, ultimately, the
Court entered decision, pursuant to the Commissioner’s motion
under Rule 248(b), which completely sustained the Commissioner’s
FPAA determinations.
Petitioners allege that they were never informed of the
settlement offer by respondent at the time that the offer was
made. Respondent counters that the settlement offer was made to
Winer as Whitman’s tax matters partner and that any failure by
Winer to inform all of the limited partners of the existence of
the offer does not require respondent to renew the offer. We
agree with respondent.
There is no statutory or regulatory provision that obligates
respondent, when making a settlement offer to the tax matters
partner of a TEFRA partnership, to provide notice to the
partnership’s limited partners of the fact of such offer. To the
contrary, section 6223(g) provides, in part, that “the tax
matters partner of a partnership shall keep each partner informed
of all administrative and judicial proceedings for the adjustment
at the partnership level of partnership items.” In other words,
to the extent that Whitman’s limited partners were entitled to
notice regarding respondent’s making of the October 1988
settlement offer, the duty to provide such notice lay with Winer
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