Carpenter Family Invs., LLC v. Comm'r
United States Tax Court
P moved for summary judgment on the ground that R's partnership item adjustments were made after the general 3-year period of limitations for assessing tax had expired. R argues that an extended 6-year period of limitations applies. Held: The 3-year period of limitations is applicable. Thus P's motion for summary judgment will be granted.
1Opinion of the Court
OPINION
Wherry, Judge:
This case is before the Court on petitioner’s motion for summary judgment filed September 28, 2009. Respondent filed an objection to petitioner’s motion on November 20, 2009. Petitioner filed a memorandum in support of its motion on July 27, 2010. The issue is whether the notice of final partnership administrative adjustment (FPAA) challenged in the petition was issued before the applicable period of limitations for assessing tax had expired. Our decision turns on whether the general 3-year period of limitations under section 6501(a) or the extended 6-year period of…
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