Bedrosian v. Comm'r
United States Tax Court
Ps invested in a Son-of-BOSS transaction through a partnership that was subject to the Tax Equity and Fiscal Responsibility Act of 1982 (TEFRA), Pub. L. No. 97-248, 96 Stat. 324. R issued an FPAA with respect to the partnership; R included with the FPAA a notice under I.R.C. sec. 6223(e), informing Ps of their right to opt out of the TEFRA proceeding. The FPAA was properly mailed, but Ps claim that they did not receive it within the time in which to file a timely petition.
Read the full summary
Ps invested in a Son-of-BOSS transaction through a partnership that was subject to the Tax Equity and Fiscal Responsibility Act of 1982 (TEFRA), Pub. L. No. 97-248, 96 Stat. 324. R issued an FPAA with respect to the partnership; R included with the FPAA a notice under I.R.C. sec. 6223(e), informing Ps of their right to opt out of the TEFRA proceeding. The FPAA was properly mailed, but Ps claim that they did not receive it within the time in which to file a timely petition. Ps filed an untimely petition, which the Court dismissed; the Court of Appeals for the Ninth Circuit upheld the…
1DissentVAsquez, J.
Our society has a longstanding and “‘deep-rooted historic tradition that everyone should have his own day in court.’” Richards v. Jefferson Cnty., Ala., 517 U.S. 793, 798 (1996) (quoting 18 Charles Alan Wright et al., Federal Practice and Procedure, sec. 4449, p. 417 (1981)). “The opportunity to be heard is an essential requisite of due process of law in judicial proceedings.” Id. at 797 n.4. This Court “has consistently and zealously guarded a taxpayer’s right to his day in court, whenever there was a bona fide dispute between him and the Commissioner of Internal Revenue.” Petersen v.…
2Cases cited35 opinions
- Connecticut National Bank v. GermainSupreme Court of the United States · 1992
- Taylor v. SturgellSupreme Court of the United States · 2008
- Richards v. Jefferson CountySupreme Court of the United States · 1996
- Greenberg's Express, Inc. v. CommissionerUnited States Tax Court · 1974
- City Of Los Angeles, Harbor Division, A Municipal Corporation, Petitioner-Appellant v. Santa Monica BaykeeperCourt of Appeals for the Ninth Circuit · 2001
30 more not listed; retrieve them via the Exa API.