- 7 - In a letter dated October 9, 1999, from James Elliott, Chief of Appeals, to Congressman Packard, Mr. Elliott states: Our records show that * * * [petitioners] were mailed a certified notice of the partnership audit on July 14, 1986. * * * [Petitioners] were also mailed certified notices of final partnership adjustments on April 9, 1990. These notices were mailed to them at 24672 Jeremian Drive, Dana Point, California. (We realize that the address on the 1986 and 1990 letters [varies] slightly from * * * [petitioners’] address at 24672 Jeremiah.) He furthers states that the other partners were also issued notices, that the tax matters partner filed a petition with the Tax Court, and that “On June 29, 1990, our office also sent a letter to the taxpayers offering a settlement of the government conceding the penalties if the taxpayer conceded the tax. In TEFRA cases, the tax matters partner has the responsibility to keep all partners informed of the progress of the case.” The record does not reflect when respondent was advised of petitioners’ Jeremiah Drive address nor, except for petitioner’s self-serving testimony, whether the FPAA was returned to respondent as undeliverable. Once partnership level proceedings are completed, the Commissioner is permitted to assess a computational adjustment against a partner without issuing a deficiency notice. See sec. 6230(a)(1); N.C.F. Energy Partners v. Commissioner, 89 T.C. 741, 744 (1987). This must have occurred sometime between the date the opinion for Utah Jojoba I Research v. Commissioner, supra, was filed (January 5, 1998) and the date the instant notice ofPage: Previous 1 2 3 4 5 6 7 8 9 10 11 Next
Last modified: May 25, 2011