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Hoyt III (Mr. Hoyt). According to the return, Mr. Hoyt was also
the designated TMP for the partnership. The Burns address and
Orovada address were listed on the return as the respective
addresses of the TMP and the tax return preparer.
By letter to respondent, dated June 23, 1998 (Cobb letter),
Mr. Cobb requested, as counsel for “all of the Hoyt investor
partnerships”:
that all notices and correspondence to Mr. Hoyt as Tax
Matters Partner or as a partner in the investor
partnerships, be copied to me as partnerships [sic]
counsel. If you believe this notice is insufficient
for any reason, I request that you advise me
immediately.
Regardless of any reasons which may be advanced for not
copying me on partnerships’ notices and correspondence,
it is the partnerships’ position that any notice sent
to Mr. Hoyt and not copied to me is insufficient and
that, should any partnership fail to timely respond to
such a notice, that failure is excused by the IRS’s
conduct in failing to copy partnerships’ counsel with
the notice.
I have provided to * * * [respondent’s counsel] an
authorization to release information, listing the
partnerships and other entities.
As mentioned in the above letter, Mr. Cobb submitted an Amended
Tax Information Authorization form (authorization form) signed by
Mr. Hoyt in his capacity as “Himself, general partner, partner,
and/or member of the entities listed on Exhibit 1; and on behalf
of any entity listed on Exhibit 2 in which he has the ability to
authorize a release.” Exhibit 1 lists approximately 127
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