Colin P. Murphy - Page 7




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                                     Discussion                                       
              We decide whether the FPAA sent to petitioner met the notice            
         requirement of section 6223(a).  Petitioner argues it did not                
         because CM Trust, rather than petitioner, was the partner of                 
         Ovation and respondent did not mail an FPAA to CM Trust.                     
         Respondent asserts that he had sufficient information identifying            
         petitioner as an indirect partner of Ovation and establishing                
         petitioner’s mailing address and indirect profits interest in                
         Ovation.  Respondent argues section 6223(c)(3) thus required                 
         respondent to mail the FPAA directly to petitioner, rather than              
         to CM Trust.  We agree with respondent.                                      
              Section 6223(a) provides that the Commissioner must notify              
         certain partners of the beginning and end of a partnership audit.            
         With respect to an “indirect partner” owning an interest in the              
         partnership through a “pass-thru partner” who would otherwise be             
         entitled to notice, the Commissioner must give notice to the                 
         indirect partner, in lieu of the pass-thru partner, if the                   
         Commissioner is properly furnished with information as to the                
         indirect partner’s name, address, and indirect profits interest              
         in the partnership.  See sec. 6223(c)(3); see also sec.                      
         6231(a)(9) (defining a “pass-through partner” as “a partnership,             
         estate, trust, S corporation, nominee, or other similar person               
         through whom other persons hold an interest in the partnership”);            
         sec. 6231(a)(10) (defining an “indirect partner” as a “person                







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