- 2 - 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 97720Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 Next
Last modified: May 25, 2011