1986 U.S. Tax Ct. LEXIS 32">*32 Ps are notice partners of a partnership subject to the partnership audit and litigation provisions. R issued a notice of final partnership administrative adjustment on Apr. 14, 1986. The 90th day of the period for the tax matters partner to file a petition for readjustment fell on July 13, 1986, a Sunday. The tax matters partner has not filed a petition. Ps filed an identical petition in this case on July 15, 1986, and in docket No. 28322-86 on July 14, 1986. R has moved to dismiss the petition in this case as a duplicate petition.
87 T.C. 874">*875 OPINION
This case is before the Court on respondent's motion to dismiss duplicate petition pursuant to
The Commissioner determined adjustments to the Federal partnership return of Transpac Drilling Venture 1982-22 as1986 U.S. Tax Ct. LEXIS 32">*34 set forth in his notice of final partnership administrative adjustment issued on April 14, 1986. The issue this Court must decide is whether the petition for readjustment of partnership items, filed by the notice partners in this case pursuant to
Respondent sent to the tax matters partner and to the notice partners of Transpac Drilling Venture 1982-22, including all petitioners herein, the notice of final partnership administrative adjustment on April 14, 1986. No petition for readjustment of partnership items has been filed by the tax matters partner.
Petitioners, who are notice partners within the meaning of section 6231(a)(8), filed a petition for readjustment of partnership items of Transpac Drilling Venture 1982-22 on July 14, 1986, docket No. 28322-86. Petitioners also filed a petition in this case, 1986 U.S. Tax Ct. LEXIS 32">*35 identical to that in docket No. 28322-86, on July 15, 1986.
Respondent argues that the petition in docket No. 28322-86 was proper pursuant to
(a) Petition by Tax Matters Partner. -- Within 90 days after the day on which a notice of a final partnership administrative adjustment is mailed to the tax matters partner, the tax matters partner may file a petition for a readjustment of the partnership items for such taxable year with -- (1) the Tax Court, * * *
(b) Petition by Partner Other Than Tax Matters Partner. -- 87 T.C. 874">*876 (1) In general. -- If the tax matters partner does not file a readjustment petition under subsection (a) with respect to any final partnership administrative adjustment, any notice partner (and any 5-percent group) may, within 60 days
Accordingly,
1. All section references are to the Internal Revenue Code of 1954 as amended and in effect during the years in issue, unless otherwise indicated.↩
