Wise Guys Holdings, LLC v. Comm'r
United States Tax Court
R mailed to P, as W's tax matters partner (TMP), a notice of final partnership administrative adjustment (FPAA) for W's 2007 taxable year. Approximately nine months later, R (through an office different from the office that mailed the FPAA) mailed to P, as W's TMP, a second FPAA for W's 2007 taxable year. The first FPAA and the second FPAA are similar in content but are different in the contact information (and a few other minor items) shown on the face.
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R mailed to P, as W's tax matters partner (TMP), a notice of final partnership administrative adjustment (FPAA) for W's 2007 taxable year. Approximately nine months later, R (through an office different from the office that mailed the FPAA) mailed to P, as W's TMP, a second FPAA for W's 2007 taxable year. The first FPAA and the second FPAA are similar in content but are different in the contact information (and a few other minor items) shown on the face. P filed his petition in response to the second FPAA but after the statutory deadline for challenging the first FPAA had expired. Held: The…
1Opinion of the Court
OPINION
Thornton, Judge:
This is a partnership-level proceeding under the Tax Equity and Fiscal Responsibility Act of 1982 (TEFRA), Pub. L. No. 97-248, sec. 402(a), 96 Stat. at 648.1 Petitioner commenced this case on March 12, 2012, by filing with the Court a petition allegedly pursuant to section 6226(a)(1) or (b)(1).2 Petitioner is the tax matters partner (TMP) of Wise Guys Holdings, LLC (WGH), and this case concerns WGH’s 2007 taxable year.
Respondent moves to dismiss this case for lack of jurisdiction, asserting that the petition was not filed timely within the 90-day or 60-day period of…
2Cases cited15 opinions
- Naftel v. CommissionerUnited States Tax Court · 1985
- Wheeler's Peachtree Pharmacy, Inc. v. CommissionerUnited States Tax Court · 1960
- Neilson v. CommissionerUnited States Tax Court · 1990
- Fehrs v. CommissionerUnited States Tax Court · 1975
- Barbados 6, Ltd. v. CommissionerUnited States Tax Court · 1985
10 more not listed; retrieve them via the Exa API.
3Cited by5 opinions
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- McElroy v. Comm'rUnited States Tax Court · 2014
- Snj Limited v. CirCourt of Appeals for the Ninth Circuit · 2022
- Wise Guys Holdings, LLC v. Comm'rUnited States Tax Court · 2013
- Wise Guys Holdings, LLC, Peter J. Forster, Tax Matters Partner v. CommissionerUnited States Tax Court · 2013