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The Court agrees with and adopts the Special Trial Judge’s
opinion, which is set forth below.
OPINION OF THE SPECIAL TRIAL JUDGE
GOLDBERG, Special Trial Judge: This matter is before the
Court on respondent’s Motion to Dismiss For Lack of Jurisdiction
on the grounds that the petition was not filed within the time
prescribed by section 6226(a) or (b), and that the petition was
not filed by the tax matters partner, a notice partner, or a 5-
percent group. Petitioner objects to respondent’s motion and
counters that the notice of final partnership administrative
adjustment (FPAA) is invalid, or, in the alternative, the time
for filing a petition for redetermination with this Court was
equitably tolled.
Background
Respondent determined adjustments to the partnership return
of Hoyt and Sons Ranch Properties Ltd. NV (Ranch Properties) for
its 1994 taxable year as set forth in the FPAA notice. Ranch
Properties’ 1994 partnership return reflects that the partnership
had 116 partners.
On August 13, 1998, respondent sent the FPAA notice by
certified mail to Tax Matters Partner, Hoyt and Sons Ranch
Properties, Ltd., at Post Office Box 210, Orovada, Nevada 89425
(Orovada address), and by certified mail to Walter J. Hoyt III,
Tax Matters Partner, at HC 71 Lone Pine Road, Burns, Oregon 97720
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