- 2 -
Scott G. Miller, N. Jerold Cohen, and Thomas A. Cullinan,
for petitioner.
Michael Zima and John J. Comeau, for respondent.
OPINION
WELLS, Chief Judge: The instant case is before us on
Petitioner’s Motion for a Protective Order, Motion to Strike, and
Motion for Leave to File Reply to Respondent’s Objection to
Petitioner’s Motion for Protective Order.
Background
During August 2001, the tax matters partner (TMP) of
Schneider Interests, L.P. (the partnership), received notice from
respondent that the partnership’s tax year ended December 31,
1997 (taxable year in issue), was being audited. Three weeks
later, respondent mailed a notice of final partnership
administrative adjustment (FPAA) to the TMP. The FPAA was dated
September 13, 2001, 2 days before expiration of the time period
within which respondent could issue an FPAA for the partnership’s
taxable year in issue. The mailing of the FPAA to the TMP took
place the day before respondent received on the prescribed Form
872-P the TMP’s timely consent to extend the period of
limitations for issuance of an FPAA for the partnership’s taxable
year in issue. On November 26, 2001, a revenue agent wrote to
petitioner’s counsel Scott Miller. The agent apologized for the
precipitate mailing of the FPAA but explained that the Office of
Page: Previous 1 2 3 4 5 6 7 8 9 10 11 Next
Last modified: May 25, 2011