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MERUELO v. C.I.R.

No. 11-70015.

691 F.3d 1108 (2012)

Alex MERUELO; Liset Meruelo, Petitioners-Appellants, v. COMMISSIONER of INTERNAL REVENUE, Respondent-Appellee.

United States Court of Appeals, Ninth Circuit.

Filed August 16, 2012.

Attorney(s) appearing for the Case

A. Lavar Taylor (argued) and Robert A. Horwitz , Law Offices of A. Lavar Taylor, Santa Ana, CA, for the petitioners-appellants.

Richard Farber (argued) and Ellen Page DelSole , United States Department of Justice, Tax Division, Gilbert S. Rothenberg , Acting Deputy Assistant Attorney General, United States Departments of Justice, Washington, D.C., for the respondent-appellee.

Before: M. MARGARET McKEOWN and N. RANDY SMITH, Circuit Judges, and ROGER T. BENITEZ, District Judge.

OPINION

N.R. SMITH, Circuit Judge:

The Internal Revenue Service (IRS) validly issues a Notice of Deficiency ("NOD") to a partner in a partnership, when (1) no partnership-level proceeding is pending, (2) no notice of final partnership administrative adjustment ("FPAA") has been issued, and (3) the normal three-year statute of limitations in 26 U.S.C. § 6229(a)1 has not expired. As such, we affirm the Tax Court's denial of...

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