Seneca, Ltd. v. Commissioner
United States Tax Court
R issued an FPAA to a partnership that had no tax matters partner. R did not appoint a tax matters partner. Ps timely received the FPAA which gave adequate notice of how Ps could protect their interests. Ps filed their petition untimely. Held, R is not required to appoint a tax matters partner where the partners receive adequate notice and opportunity to protect their interests. Held, further, the FPAA is valid.
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R issued an FPAA to a partnership that had no tax matters partner. R did not appoint a tax matters partner. Ps timely received the FPAA which gave adequate notice of how Ps could protect their interests. Ps filed their petition untimely. Held, R is not required to appoint a tax matters partner where the partners receive adequate notice and opportunity to protect their interests. Held, further, the FPAA is valid. Held, further, this Court lacks jurisdiction over petitioners' 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 petitioners failed to file their petition for readjustment of partnership items within the time prescribed by section 6226(b)(1)1 of the partnership audit and litigation procedures. Petitioners object on the ground that the final notice of partnership administrative adjustment was invalid and, consequently, that the statutory period for filing a petition never commenced.
The material facts are not in dispute. At the time the petition was filed in this case, the…
2Cases cited6 opinions
- Computer Programs Lambda, Ltd. v. CommissionerUnited States Tax Court · 1987
- Clovis I v. CommissionerUnited States Tax Court · 1987
- Chomp Assoc. v. CommissionerUnited States Tax Court · 1988
- Computer Programs Lambda, Ltd. v. CommissionerUnited States Tax Court · 1988
- Transpac Drilling Venture 1982-22 v. CommissionerUnited States Tax Court · 1986
1 more not listed; retrieve them via the Exa API.
3Cited by25 opinions
- Sealy Power, Ltd. v. CommissionerCourt of Appeals for the Fifth Circuit · 1995
- Columbia Bldg. v. CommissionerUnited States Tax Court · 1992
- Transpac Drilling Venture 1982-12, Guy J. Cutili v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1998
- 1983 Western Reserve Oil & Gas Co. v. CommissionerUnited States Tax Court · 1990
- Chef's Choice Produce, Ltd. v. CommissionerUnited States Tax Court · 1990
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