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the adjustments in the FPAA by filing a petition in this Court, a
Federal District Court, or the Court of Federal Claims. See sec.
6226(a). If the TMP does not file such a petition, any other
partner entitled to notice of partnership proceedings may file a
petition within 60 days after the close of the 90-day period.
See sec. 6226(b)(1). If a petition is filed, all partners with
interests in the outcome are treated as parties, see sec.
6226(c), (d)(1)(B), and the court in which the petition is filed
has jurisdiction to readjust all “partnership items” to which the
FPAA relates, see sec. 6226(f).10 The timely mailing of the FPAA
to the applicable address suspends the running of the limitations
period for assessing any income taxes that are attributable to
any partnership item or affected item. See sec. 6229(d); cf.
Martin v. Commissioner, 436 F.3d 1216, 1226 (10th Cir. 2006)
(concluding that the filing of a petition for a redetermination
of an income tax deficiency suspends the running of the period of
10 When a proper petition is filed with a court in
accordance with sec. 6226(a) or (b), the scope of the court’s
jurisdiction to review the Commissioner’s adjustment to a
partnership item is defined by sec. 6226(f) as follows:
SEC. 6226(f). Scope of Judicial Review.--A court
with which a petition is filed in accordance with this
section shall have jurisdiction to determine all
partnership items of the partnership for the
partnership taxable year to which the notice of final
partnership administrative adjustment relates, the
proper allocation of such items among the partners, and
the applicability of any penalty, addition to tax, or
additional amount which relates to an adjustment to a
partnership item.
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Last modified: November 10, 2007