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partnership interests. Petitioner filed a timely petition for
review of respondent’s determination.2
1. Petitioner’s Motion To Dismiss for Lack of Jurisdiction and
To Strike and Petitioner’s Motion for Summary Judgment
Petitioner filed a motion to dismiss for lack of
jurisdiction and to strike. The motion states that, because the
FPAA was issued more than 3 years after the partnership filed its
1999 return, the period of limitations for assessing tax
attributable to partnership items has expired. Petitioner asks
the Court to strike the portion of respondent’s answer that
addresses matters outside the Court’s jurisdiction. Petitioner
also filed a motion for summary judgment that advances similar
arguments.
Respondent concedes that the FPAA was issued more than 3
years after the partnership filed its 1999 return. Respondent
contends, however, that at least three partners claimed a net
operating loss (NOL) carryforward of a 1999 partnership item in
2000 and 2001. Respondent wishes to disallow the claimed NOL
carryforwards if the adjustments in the FPAA are upheld.
Respondent contends that the FPAA was issued less than 3 years
after the partners filed their respective 2000 and 2001 tax
2 Petitioner filed a petition in January 2005 and an amended
petition in September 2005. For convenience, we refer to these
collectively as the petition.
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Last modified: November 10, 2007