- 9 - Petitioner argues that, in the event the District Court action is dismissed, this Tax Court action will be the only viable action under section 6226. He then acknowledges that he “filed the subject Tax Court petition as a protective measure to ensure that he is not denied a Due Process forum in which to contest each of the proposed adjustments to his taxable income”. Section 6226 pertains to petitions filed in response to an FPAA issued to a partnership. Therefore, in the event that the District Court case is dismissed for lack of jurisdiction, jurisdiction in the Alverstone SIF and Voltaire Tax Court case at docket No. 8753-05 may survive as a section 6226(b) proceeding because that petition was filed in response to the FPAA issued on December 17, 2004. See sec. 6226(b). This case, however, would not be authorized under section 6226(b) because this case was filed in response to the notice of deficiency sent to petitioner, not in response to the FPAA. The Commissioner generally must wait until a partnership- level proceeding is over to determine a liability attributable to a partnership item. See sec. 6225(a); Maxwell v. Commissioner, 87 T.C. 783, 788 (1986). Section 6225(a) states: SEC. 6225(a). Restriction on Assessment and Collection.-- Except as otherwise provided in this subchapter, no assessment of a deficiency attributable to any partnership item may be made (and no levy or proceeding in any court for the collection of any such deficiency may be made, begun, or prosecuted) before--Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 Next
Last modified: May 25, 2011