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Pursuant to section 6226, the TMP of a partnership
may file a petition for a readjustment of the partnership items
for a 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 Court of Federal
Claims, within 90 days after the day on which a notice of an FPAA
is mailed to the TMP. 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 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) provides:
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--
(1) the close of the 150th day after the day on
which a notice of a final partnership administrative
adjustment was mailed to the tax matters partner, and
(2) if a proceeding is begun in the Tax Court
under section 6226 during such 150-day period, the
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Last modified: March 27, 2008