Alan H. Ginsburg and Estate of Harriet F. Ginsburg, Deceased, Alan H. Ginsburg, Personal Representative - Page 14

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          jurisdiction over affected items when the Government accepts the            
          partnership return as filed because that fulfills the requirement           
          that there be an “outcome of a partnership proceeding” before               
          assessment of affected items); cf. GAF Corp. & Subs. v.                     
          Commissioner, 114 T.C. 519 (2000) (Tax Court must dismiss for               
          lack of jurisdiction when the notice of deficiency adjusts                  
          partnership or affected items before the completion of the                  
          partnership-level proceeding).  This situation is distinguishable           
          from GAF Corp. and similar to Roberts because respondent accepted           
          UK Lotto’s return as filed.                                                 
               Having decided that we maintain jurisdiction and that                  
          respondent’s assertion that the items in question are affected              
          items is correct, we must now resolve the issue of whether the              
          period of limitations under section 6229 has run on respondent’s            
          adjustments.                                                                
          II. Statute of Limitations                                                  
               The central point of contention in the issue involving the             
          statute of limitations is whether respondent’s omission of a                
          reference to partnership items in the Forms 872 executed with               
          petitioners results in the expiration of the periods of                     
          limitation under sections 6501 and 6229.                                    
               A.   Respondent Did Not Include Partnership Items in the               
                    Forms 872                                                         
               Section 6229(a) provides:                                              







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