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27, 2004, respectively. On January 25, 2005, respondent mailed
the subject FPAA by certified mail to seven separate addressees
at the Oak Brook address. Those addressees were listed as
Ovation’s tax matters partner, Kevin Murphy in a capacity as
Ovation’s tax matters partner, Kevin Murphy in an individual
capacity, Michael Murphy, petitioner, and the two corporations
just mentioned. Also on January 25, 2005, respondent mailed an
“untimely notice letter” concerning Ovation’s 2000 taxable year
to five separate addressees at the Oak Brook address. Those
addressees were listed as Kevin Murphy, Michael Murphy, and
petitioner, each in his individual capacity, and the two
corporations just mentioned. The untimely notice letter stated
that either the NPAB or the FPAA or both were not mailed “within
the time required under Section 6223(d)” and that “you have the
right under Section 6223(e)(3)(B) to elect to have your items in
the partnership treated as nonpartnership items * * * [by filing]
a statement of the election with this office within 45 days from
the date of this letter.” No such election was ever filed.
All copies of the FPAA issued were returned to respondent
unclaimed, and no judicial review was timely sought in response
to the FPAA. On October 11, 2005, respondent mailed the subject
affected items notice of deficiency to petitioner.
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Last modified: November 10, 2007