Colin P. Murphy - Page 1

                                   129 T.C. No. 10                                    

                               UNITED STATES TAX COURT                                

                           COLIN P. MURPHY, Petitioner v.                             
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      

              Docket No. 656-06.              Filed September 26, 2007.               

                   P, an individual, is the sole beneficiary of an                    
              irrevocable trust (T) which owns a 13-percent interest                  
              in a general partnership (O).  With respect to O’s 2000                 
              taxable year, R mailed a notice of a final partnership                  
              administrative adjustment (FPAA) to P, rather than to                   
              T, for the purpose of meeting the notice requirement of                 
              sec. 6223(a), I.R.C.  When the FPAA was mailed, R                       
              possessed readily available information relating to the                 
              2000 Federal tax returns of P, T, and O.  Those returns                 
              reported P’s name, address, and indirect (through T)                    
              profits interest in O.                                                  
                   Held:  Pursuant to sec. 6223(c)(3), I.R.C., and                    
              sec. 301.6223(c)-1T(f), Temporary Proced. & Admin.                      
              Regs., 52 Fed. Reg. 6784 (Mar. 5, 1987), R’s mailing of                 
              the FPAA to P, readily identified in R’s records as an                  
              “indirect partner” of O within the meaning of sec.                      
              6231(a)(10), I.R.C., met the notice requirement of sec.                 
              6223(a), I.R.C.                                                         

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Last modified: November 10, 2007