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the individual partner level. Id. at 745. The Taxpayer Relief
Act of 1997, Pub. L. 105-34, sec. 1238, 111 Stat. 1026, amended
sections 6221, 6226, and 6230 to provide that the partnership-
level proceeding is now to include the determination of the
applicability of any penalty or addition to tax relating to an
adjustment to a partnership item for partnership tax years ending
after August 5, 1997.
Statute of Limitations
The notice of deficiency relating to the affected items here
was timely issued. Section 6229(d) provides that the mailing of
an FPAA suspends the running of the 3-year limitations period for
assessing a partnership item or affected item for the period
during which an action may be brought for judicial review of an
FPAA (and, if an action is brought, until the decision of the
court has become final) and for 1 year thereafter. A petition
for review of the Arid Land FPAA3 was filed, and the decision was
entered by this Court on June 4, 1999.
Under section 6229(d)(2), the running of the 3-year period
of limitations for assessing a deficiency attributable to a 1983
Arid Land partnership item or affected item was suspended for 1
3Petitioner testified that he never received a copy of the
FPAA. Respondent introduced evidence that a copy was sent by
certified mail to petitioners' last known address. The validity
of a properly mailed FPAA is not contingent on receipt by a
"notice" partner. Sec. 6223(a); Crowell v. Commissioner, 102
T.C. 683, 692 (1994).
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