Clovis I v. Commissioner
United States Tax Court
R mailed to P, a notice partner of Clovis I, a partnership subject to the partnership audit and litigation provisions, letters proposing adjustments to Clovis I's 1982 and 1983 partnership returns. Held, the letters are not notices of final partnership administrative adjustments. Held, further, P's petition was prematurely filed, and this Court lacks jurisdiction over this case.
1Opinion of the Court
OPINION
Williams, Judge:*
This case is before us on respondent’s motion to dismiss for lack of jurisdiction on the ground that respondent has not mailed a notice of final partnership administrative adjustment (FPAA) for the partnership items that are the subject of the petition. See sec. 6223(a)(2).1 The mailing of a FPAA is a prerequisite to the commencement of a partnership action. Sec. 6226(a)(1);2 Rule 240(c), Tax Court Rules of Practice and Procedure; Maxwell v. Commissioner, 87 T.C. 783, 788 (1986). The issue we must decide is, however, one of first impression: whether the document mailed…
2Cases cited10 opinions
- Maxwell v. CommissionerUnited States Tax Court · 1986
- Foster v. Comm'rUnited States Tax Court · 1983
- Olsen v. HelveringCourt of Appeals for the Second Circuit · 1937
- Jeremiah Benzvi and Robert L. McLeroy v. Commissioner of Internal RevenueCourt of Appeals for the Eleventh Circuit · 1986
- Abrams v. CommissionerUnited States Tax Court · 1985
5 more not listed; retrieve them via the Exa API.
3Cited by38 opinions
- Sealy Power, Ltd. v. CommissionerCourt of Appeals for the Fifth Circuit · 1995
- Chomp Assoc. v. CommissionerUnited States Tax Court · 1988
- Seneca, Ltd. v. CommissionerUnited States Tax Court · 1989
- Triangle Investors P'ship v. Comm'rUnited States Tax Court · 1990
- Bedrosian v. Comm'rUnited States Tax Court · 2014
33 more not listed; retrieve them via the Exa API.