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[of Tax Appeals] decision becomes final, it is of
utmost importance that this time be specified as
accurately as possible. In some instances in order to
achieve this result the usual rules of law applicable
in court procedure must be changed. * * * [S. Rept. 52,
69th Cong., 1st Sess. (1926), 1939-1 C.B. (Part 2) 332,
360.]
The legislative history of the TEFRA proceeding specifies that
“The principles of section 7481(a) shall govern in determining
the date on which a court decision becomes final.” H. Conf.
Rept. 97-760, at 608 (1982), 1982-2 C.B. 600, 666.
As the Court of Appeals for the Ninth Circuit observed,
Congress in enacting section 7481 “was conscious of the need that
‘finality’ be clearly defined, so that the process of collection
can proceed unimpeded.” Toscano v. Commissioner, supra at 932.
While this concern is apparent in deficiency cases, its force is
at least as great in TEFRA partnership cases. The liability of
not just one taxpayer is at stake; rather, it is the liabilities
of potentially all of the partners in the partnership. Thus, if
we were to vacate a final decision in a TEFRA case, the result
clearly would impede the collection process. We believe,
therefore, that the reasoning underlying the cases restricting
the vacating of final decisions of this Court applies, perhaps
even more strongly, to partnership cases.
There are no viable grounds for vacating the final decision
in this case. Accordingly, granting movant’s motion for leave
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Last modified: May 25, 2011