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Notice, September 26, 2005, Respondent
also issued a notice of Final Partner-
ship Administrative Adjustment
(“FPAA”) to Evergreen Trading.
g. Consistent with the precedent of this
Court in, inter alia, Maxwell, supra,
the ostensible Notice is a nullity.
Around February 21, 2006, petitioners Glenn Nussdorf and
Claudine Strum in the case at docket No. 24297-05 filed on behalf
of GN Investments, LLC,7 a partner other than the tax matters
partner of Evergreen Trading, a complaint in the United States
Court of Federal Claims that alleges error in the adjustments
made in the FPAA issued with respect to Evergreen Trading for the
taxable years 1999 and 2000. That case is still pending in that
Court.
Discussion
In respondent’s respective motions, respondent asks the
Court to dismiss these cases for lack of jurisdiction on the
ground that the respective notices of deficiency for the taxable
years 1999 and 2000 that respondent issued to petitioners in
these cases are invalid. That is because, according to respon-
dent, those notices contain only determinations that constitute
partnership items, as defined in section 6231(a)(3), or affected
items, as defined in section 6231(a)(5), relating to Evergreen
7GN Investments, LLC, is a flowthrough entity that peti-
tioner Glenn Nussdorf used in order to become a member of or
partner in Evergreen Trading.
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