Gold-N-Travel, Inc. v. Commissioner
United States Tax Court
A petition for redetermination of a Notice of Final S Corporation Adjustments was filed by the president of the S corporation as the tax matters person. Respondent moved to dismiss for lack of jurisdiction on the ground that the president was not a shareholder in the S corporation and accordingly could not be a tax matters person. Held, sec. 6244 of the Code applies the partnership provisions relating to audits and judicial determinations to subch.
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A petition for redetermination of a Notice of Final S Corporation Adjustments was filed by the president of the S corporation as the tax matters person. Respondent moved to dismiss for lack of jurisdiction on the ground that the president was not a shareholder in the S corporation and accordingly could not be a tax matters person. Held, sec. 6244 of the Code applies the partnership provisions relating to audits and judicial determinations to subch. S items, including the designation of a tax matters person. Held, further, the tax matters person of an S corporation must have a shareholder…
1Opinion of the Court
OPINION
SCOTT, Judge:
This case was heard by Special Trial Judge Helen A. Buckley pursuant to the provisions of section 7443A(b) of the Code and Rule 180.1 The Court agrees with and adopts the Special Trial Judge’s opinion which is set forth below.
OPINION OF THE SPECIAL TRIAL JUDGE
BUCKLEY, Special Trial Judge:
This matter is before us on respondent’s motion to dismiss for lack of jurisdiction.
Respondent determined that there were adjustments to the return filed by Gold-N-Travel, Inc., an S corporation, for the year ended December 31, 1983. By letter dated February 20, 1987, respondent sent a…
2Cases cited6 opinions
- Green v. CommissionerUnited States Tax Court · 1972
- Computer Programs Lambda, Ltd. v. CommissionerUnited States Tax Court · 1987
- Brooks v. CommissionerUnited States Tax Court · 1975
- Blanco Inv. & Land, Ltd. v. CommissionerUnited States Tax Court · 1987
- 111 West 16 Street Owners, Inc. v. CommissionerUnited States Tax Court · 1988
1 more not listed; retrieve them via the Exa API.
3Cited by9 opinions
- 1983 Western Reserve Oil & Gas Co. v. CommissionerUnited States Tax Court · 1990
- Eastern States Casualty Agency, Inc. v. CommissionerUnited States Tax Court · 1991
- Modern Computer Games, Inc. v. CommissionerUnited States Tax Court · 1991
- Primco Mgmt. Co. v. CommissionerUnited States Tax Court · 1997
- 1983 Western Reserve Oil & Gas Co. v. CommissionerUnited States Tax Court · 1990
4 more not listed; retrieve them via the Exa API.