- 2 - 180, 181, and 183.1 The Court agrees with and adopts the opinion of the Special Trial Judge, which is set forth below. OPINION OF THE SPECIAL TRIAL JUDGE CARLUZZO, Special Trial Judge: On December 24, 1987, respondent issued a Notice of Final Partnership Administrative Adjustment (FPAA) to Madison Recycling Associates (Madison) for the year 1982. The issue to be decided is whether the period of limitations for assessing any income tax attributable to any partnership item (or affected item) for Madison’s 1982 taxable year expired prior to the issuance of the FPAA. FINDINGS OF FACT Some of the facts have been stipulated and are so found. Madison’s principal place of business was in New York, New York, when the petition was filed in this case. Madison’s 1982 Form 1065, U.S. Partnership Return of Income, (the information return) was filed with the Internal Revenue Service at the Brookhaven Service Center, Holtsville, New York, on March 14, 1983. The return was prepared by H. W. Freedman & Co. and signed by Richard Roberts (Roberts), who at the time was Madison’s tax matters partner (TMP) and general partner. At the time that Madison’s 1982 return was prepared and filed, Harris W. Freedman (Freedman) and Shaye Jacobson (Jacobson) were 1 Section references are to the Internal Revenue Code of 1986, as amended and in effect during the relevant periods. Rule references are to the Tax Court Rules of Practice and Procedure.Page: Previous 1 2 3 4 5 6 7 8 9 Next
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