IOWA INVESTORS BAKER v. COMMISSIONER

Docket No. 2413-91.

64 T.C.M. 611 (1992)

T.C. Memo. 1992-490

Iowa Investors Baker, Anthony Drake, Tax Matters Partner v. Commissioner.

United States Tax Court.

Filed August 27, 1992.


Attorney(s) appearing for the Case

John W. Sunnen, for the petitioner. Sylvia L. Shaughnessy and Roberta D. Amaya, for the respondent.


Memorandum Opinion

GERBER, Judge.

We are asked to consider whether the period for assessment had expired at the time the Commissioner had issued and mailed the notice of final partnership administrative adjustment (FPAA) as to the partnership. More specifically, we must decide whether a properly authorized person executed the consent to extend the assessment period. The parties address the issue in two different contexts. First, we consider whether the person...

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