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stamp reflecting that it was returned because the forwarding
order had expired for the Walnut Street address. Petitioners had
moved from Walnut Street in 1984 to 24672 Jeremiah Drive, Dana
Point, California (Jeremiah Drive address). The letter states
that the IRS was beginning an examination of the Utah Jojoba I
partnership for tax year 1983. There is no clear date on the
letter, but it is stamped as “Received” by the TEFRA/tax shelter
section of the IRS on July 25, 1986, presumably the date it was
returned as undeliverable.
Section 6223 requires the Commissioner to send the notice of
beginning administrative proceeding (NBAP) and the notice of
final partnership administrative adjustment (FPAA) to each
partner whose name is furnished to the Commissioner. Under
subsection (c) of that section, unless additional information is
provided by the tax matters partner, the Commissioner is required
to use the address shown on the partnership return in mailing the
NBAP and the FPAA. The Walnut Street address is shown on
petitioners’ 1982 and 1983 Federal income tax returns as well as
on the Schedules K-1 for Utah Jojoba I for 1982 and 1983. There
is no indication that respondent was advised of any different
address for petitioners in accordance with section 6223(c)(2).
Therefore, there was no error on behalf of respondent regarding
the NBAP.
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Last modified: May 25, 2011