- 50 -
and not with respondent. See also sec. 301.6223(g)-1T(b)(1)(iv),
Temporary Proced. & Admin. Regs., 52 Fed. Reg. 6786 (March 5,
1987), which specifically obligates the tax matters partner to
furnish to the partners information with regard to the acceptance
by the Commissioner of any settlement offer.17 Cf. Computer
Programs Lambda v. Commissioner, 90 T.C. 1124, 1126-1127 (1988),
regarding the central role played by, and the duties imposed on,
the tax matters partner during litigation at the partnership
level.
Further, the fact that Winer may have failed in his duty to
provide notice regarding the fact of respondent’s settlement
offer does not serve to “revive” the offer insofar as petitioners
are concerned. In this regard, section 6230(f) expressly states:
The failure of the tax matters partner * * * or any
other representative of a partner to provide any notice
or perform any act required under this subchapter
[sections 6221-6233] or under regulations prescribed
under this subchapter on behalf of such partner does
not affect the applicability of any proceeding or
adjustment under this subchapter to such partner.
Conclusion
Petitioners have made other arguments that we have
considered in reaching our decision. To the extent that we have
not discussed those arguments, we find them to be irrelevant or
17 Petitioners also appear to mistakenly place on the
Commissioner the duty to serve copies of a Rule 248(b) motion in
a partnership action. However, Rule 248(b)(3) squarely places
this duty on the tax matters partner. See also sec. 6230(l).
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