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Stone Canyon Investors, Inc.
c/o John Bedrosian
2934 ½ Beverly Glen Circle, #419
Los Angeles, California 90077
JCB Stone Canyon Investments, LLC
c/o John Bedrosian
2934 ½ Beverly Glen Circle, #419
Los Angeles California 90077
John Bedrosian
2934 ½ Beverly Glen Circle, #419
Los Angeles, California 90077
Judith Bedrosian
2934 ½ Beverly Glen Circle, #419
Los Angeles, California 90077
Stone Canyon Partners
270 North Canon Drive #1209
Beverly Hills, California 90210
Attn: JCB Stone Canyon Investments, L.L.C., Tax Matters Partner
Stone Canyon Partners
270 North Canon Drive #1209
Beverly Hills, California 90210
Attn: TMP
Discussion
I. Petitioner’s Motion To Dismiss
Petitioner argues that the FPAA is invalid because it was
never mailed to the appropriate address, and as a result
petitioner did not receive notice as required pursuant to the
Code.
The standard for determining the validity of an FPAA is
whether the FPAA provides adequate or minimal notice to the
taxpayer that respondent has finally determined adjustments to
the partnership return. Triangle Investors Ltd. Pship. v.
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Last modified: March 27, 2008