Wind Energy Technology Assoc. III v. Commissioner
United States Tax Court
R mailed a notice of final partnership administrative adjustment (FPAA) 7 days after mailing the notice of the beginning of an administrative proceeding at the partnership level (commencement notice). Sec. 6223(d), I.R.C., requires that the commencement notice be mailed at least 120 days before the FPAA is mailed to the tax matters partner. R conceded that the 120-day requirement of sec. 6223(d) was not satisfied.
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R mailed a notice of final partnership administrative adjustment (FPAA) 7 days after mailing the notice of the beginning of an administrative proceeding at the partnership level (commencement notice). Sec. 6223(d), I.R.C., requires that the commencement notice be mailed at least 120 days before the FPAA is mailed to the tax matters partner. R conceded that the 120-day requirement of sec. 6223(d) was not satisfied. Held, the FPAA was nevertheless valid and suspended the period of limitations for making assessments. Secs. 6223 and 6229(d), I.R.C.
1Opinion of the Court
OPINION
NlMS, Chief Judge:
This case is before the Court on petitioner’s motion for summary judgment and respondent’s cross-motion for partial summary judgment. The issue is whether respondent’s failure to satisfy the 120-day requirement in section 6223(d) rendered a notice of final partnership administrative adjustment (FPAA) invalid. (All section references are to the Internal Revenue Code of 1954 as amended.)
On April 7, 1989, respondent mailed to partners of Wind Energy Technology Associates III (Wind Energy) a notice of the beginning of an administrative proceeding at the partnership level…
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