Phillips v. Commissioner
United States Tax Court
Ps were limited partners in several partnerships with the same designated tax matters partner (TMP). At the request of the Internal Revenue Service (IRS), the TMP executed Forms 872, Consent to Extend the Time to Assess Tax, extending the periods of limitations for the years in issue. Before executing the extensions, the TMP had been the subject of criminal tax investigations by the IRS. The tax investigations ended before the TMP executed most of the extensions.
Read the full summary
Ps were limited partners in several partnerships with the same designated tax matters partner (TMP). At the request of the Internal Revenue Service (IRS), the TMP executed Forms 872, Consent to Extend the Time to Assess Tax, extending the periods of limitations for the years in issue. Before executing the extensions, the TMP had been the subject of criminal tax investigations by the IRS. The tax investigations ended before the TMP executed most of the extensions. Ps alternatively contend: (1) That the second and third sentences of sec. 301.6231(c)-5T, Temporary Proced. & Admin. Regs., 52 Fed.…
1Opinion of the Court
OPINION
Dawson, Judge:
This case was assigned to Special Trial Judge Stanley J. Goldberg pursuant to Rules 180, 181, and 183. All Rule references are to the Tax Court Rules of Practice and Procedure. Unless otherwise indicated, section references are to the Internal Revenue Code in effect for the years in issue. The Court agrees with and adopts the opinion of the Special Trial Judge, which is set forth below.
OPINION OF THE SPECIAL TRIAL JUDGE
Goldberg, Special Trial Judge:
Respondent determined deficiencies in petitioners’ Federal income taxes, additions to taxes, and penalties for the taxable…
2Cases cited11 opinions
- Chevron U. S. A. Inc. v. Natural Resources Defense Council, Inc.Supreme Court of the United States · 1984
- Crane v. CommissionerSupreme Court of the United States · 1947
- Capitol Fed. Sav. & Loan Ass'n v. CommissionerUnited States Tax Court · 1991
- Computer Programs Lambda, Ltd. v. CommissionerUnited States Tax Court · 1987
- Eleanor Duke v. University of Texas at El PasoCourt of Appeals for the Fifth Circuit · 1981
6 more not listed; retrieve them via the Exa API.
3Cited by12 opinions
- Roque De La Fuente II v. Federal Deposit Insurance Corporation, in Its Corporate CapacityCourt of Appeals for the Ninth Circuit · 2003
- Madison Recycling Associates v. Commissioner Of Internal RevenueCourt of Appeals for the Second Circuit · 2002
- Durham Farms 1 v. CommissionerUnited States Tax Court · 2000
- Madison Recycling Associates v. CommissionerCourt of Appeals for the Second Circuit · 2002
- Martinez v. United States (In Re Martinez)United States Bankruptcy Court, E.D. Louisiana · 2005
7 more not listed; retrieve them via the Exa API.