BEDROSIAN v. COMMISSIONER OF INTERNAL REVENUE

Docket No. 12341-05.

143 T.C. 83 (2014)

JOHN C. BEDROSIAN AND JUDITH D. BEDROSIAN, PETITIONERS v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed August 13, 2014.


Attorney(s) appearing for the Case

Richard E. Hodge and Steve Mather, for petitioners.

Melanie R. Urban and Janet Reiners Balboni, for respondent.


OPINION

This case combines a system for examining and litigating partnership controversies that differs from typical deficiency procedures with missteps by both the agency charged with administering this system and petitioners' representatives. The confluence of these missteps ultimately deprives us of jurisdiction over the...

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