Colin P. Murphy - Page 6




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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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