Leatherstocking 1983 Partnership, Sam I. Brown, A Partner Other Than The Tax Matters Partner - Page 14

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          7.  Current Status                                                          
               Steele is a fugitive from justice, and his whereabouts are             
          unknown.  Respondent filed an unopposed motion to remove Steele             
          as Leatherstocking’s TMP on April 28, 2003.  Pursuant to an order           
          of the Court dated July 16, 2003, Steele was removed as                     
          Leatherstocking’s TMP on the same day.  On December 5, 2003, the            
          Court granted the motion of participating partner Philip Wallach            
          to be appointed substitute TMP for purposes of this litigation.             
                                       OPINION                                        
               As part of TEFRA, Congress enacted audit and litigation                
          procedures to provide for the unified treatment of partnership              
          income, loss, deductions, and credits among the partners.  See              
          H. Conf. Rept. 97-760, at 600 (1982), 1982-2 C.B. 600, 662.                 
          Under TEFRA, the tax treatment of any partnership item is                   
          generally determined at the partnership level.  See sec. 6221;              
          see also sec. 6231(a)(3) (partnership item means, with respect to           
          a partnership, an item that is more appropriately determined at             
          the partnership level than at the partner level, according to               
          applicable regulations).  Any dispute regarding the tax treatment           
          of a partnership item is resolved at the partnership level in a             
          unified partnership proceeding held in an administrative or                 
          judicial forum, see secs. 6226, 6227, and 6228, and the TMP is              
          required to keep the other partners informed of the happenings in           
          those proceedings, see sec. 6223(g).  The TMP is usually the                






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