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Under section 6226, the tax matters partner of a partnership
may file a petition for a readjustment of the partnership items
for such taxable year with the Tax Court, the District Court of
the United States for the district in which the partnership’s
principal place of business is located, or the Claims Court (now
Court of Federal Claims), within 90 days after the day on which a
notice of an FPAA is mailed to the tax matters partner. Sec.
6226(a). If the tax matters partner does not file a readjustment
petition under subsection (a) of section 6226 with respect to any
FPAA, any notice partner may, within 60 days after the close of
the 90-day period set forth in subsection (a), file a petition
for a readjustment of the partnership items for the taxable years
involved with any of the courts described in subsection (a).
Sec. 6226(b).
The 90-day period for the tax matters partner to file a
petition in regard to the FPAA issued on December 17, 2004,
expired on March 17, 2005. The 60-day period for the notice
partner to file a petition in regard to the FPAA issued on
December 17, 2004, expired on May 16, 2005. The dates of the
petitions relating to the FPAA fall within the required periods
in which a tax matters partner or a notice partner would need to
file. Sec. 6226(a) and (b). However, the unresolved
jurisdictional issues in those partnership cases are not
determinative of the jurisdictional issue presented in this case.
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Last modified: May 25, 2011