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erroneous August 31, 2000, taxable year contained in his answer
was itself an error. Respondent suggests that the revenue agent
who issued the original FPAA did so with the intent of making
adjustments for Petaluma’s taxable year ending August 31, 2000.
According to respondent, the revenue agent was confused by
Petaluma’s 2001 return which was filed for a short taxable year
ending August 31, 2001.
Discussion
Respondent moves to dismiss the petition for lack of
jurisdiction. Respondent argues that because the July 28, 2005,
notice makes adjustments for the wrong taxable year ending August
31, 2000, instead of the taxable year ending December 31, 2000,
the FPAA is invalid, and the Court lacks jurisdiction to review
the adjustments therein. Respondent argues that the only FPAA
upon which the Court’s jurisdiction could have been invoked
properly was the corrected FPAA issued on August 30, 2005.
The Tax Court is a court of limited jurisdiction, and we may
exercise our jurisdiction only to the extent provided by
Congress. See sec. 7442; see also GAF Corp. & Subs. v.
Commissioner, 114 T.C. 519, 521 (2000). This Court’s
jurisdiction with respect to the tax treatment of partnerships is
derived from the Tax Equity and Fiscal Responsibility Act of 1982
(TEFRA), Pub. L. 97-248, sec. 402(a), 96 Stat. 648. Under the
TEFRA provisions, the Commissioner must give notice to partners
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