- 25 -
546 U.S. 320, 328 (2006) (“when confronting a constitutional flaw
in a statute, we try to limit the solution to the problem”). And
in this case, the specter is entirely imaginary: Kligfeld’s
partnership does not lack a TMP with standing to bring a petition
to challenge the FPAA here.
We therefore hold that the Commissioner may issue an FPAA
adjusting Holdings 2’s partnership items more than three years
after Holdings 2 timely filed its partnership return.
An order denying petitioner’s
summary judgment motion will be
issued.
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Last modified: November 10, 2007