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required by section 6223(a) to a notice group defined as “a group
of partners in the aggregate having a 5 percent or more interest
in the profits of a partnership” if the notice group has
requested such notice and designated one of its members to
receive the notice. In order to find that Mr. Mathia and/or
petitioner were members of a notice group, the record would have
to contain evidence that Greenwich was a partnership with more
than 100 partners, that a notice group was properly formed and
that petitioner and Mr. Mathia were members of it, and that a
member of the notice group was properly and timely designated in
accordance with section 6223(b)(2) and applicable regulations.
In order to enable us to find that petitioner and/or Mr. Mathia
were notice partners, the record would have to establish they
were entitled to notice under section 6223(a) without regard to
the provisions of section 6223(b)(2) (dealing with notice to a
notice group involving a partnership of more than 100 partners)
and section 6223(e)(1)(B) (dealing with the effect of the
Secretary’s failure to give notice involving a partnership of
more than 100 partners). Petitioner and/or Mr. Mathia would be
entitled to notice only if their names and addresses, as well as
information sufficient to enable the Secretary to determine that
they were entitled to receive notice under section 6223(a), had
been furnished timely to the Secretary.
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Last modified: May 25, 2011