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not be misled as to the taxable period involved. Commissioner v.
Forest Glen Creamery Co., 98 F.2d 968, 971 (7th Cir. 1938), revg.
and remanding 33 B.T.A. 564 (1935); Peoplefeeders, Inc. & Subs.
v. Commissioner, T.C. Memo. 1999-36.
In the case before us, respondent made adjustments to
partnership items for the correct taxable year of Petaluma, the
calendar year ending December 31, 2000, yet notified the partners
that those adjustments were for the taxable year ending August
31, 2000. The partners, however, could not have reasonably been
misled by the error as Petaluma had no existence until the end of
August 2000 and did not begin any business activities until
October 10, 2000. There were no adjustments that respondent
could have made to Petaluma with respect to a taxable year ending
August 31, 2000.
Respondent’s attempt to create a distinction between a
typographical error and an error with some greater intent is
unconvincing. Respondent admitted in his answer that the error
was typographical and that respondent was making adjustments to
partnership items for the taxable year ending December 31, 2000.
The fact that Petaluma did not even begin its business activities
until October 10, 2000, and the only adjustments contained in the
FPAA were for the period October 10 through December 31, 2000,
makes any suggestion that respondent’s revenue agent intended the
FPAA to relate to the taxable year ending August 31, 2000,
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