BASR Partnership Ex Rel. Pettinati v. United States

26 U.S.C. §§ 6223 (Notice To Partners Of Proceedings), 6226 (Tax Equity And Fiscal Responsibility Act Of 1982), 7430 (Awarding Of Costs And Certain Fees), 7522 (Content Of Tax Due);

28 U.S.C. § 2412 (Equal Access To Justice Act);

Treas. Reg. §§ 301.7430-1 (Exhaustion Of Administrative Remedies), 301.7430-4 (Reasonable Administrative Costs), 301.7430-5 (Prevailing Party);

Tex. Bus. Org. Code Ann. §§ 11.051, 11.055, 152.002, 152.703, 152.704, 152.705, 152.708;

Tex. Prop. Code Ann. § 113.019.

MEMORANDUM OPINION AND FINAL ORDER GRANTING, IN PART, AND DENYING, IN PART, PLAINTIFF’S MARCH 7, 2016 MOTION…