Opinion
13244-23S
09-27-2024
CHRISTOPHER K. HARPER & CAROL G. HARPER, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Patrick J. Urda, Judge.
This case is currently calendared for trial during the Court's Birmingham, Alabama trial session, scheduled to begin October 15, 2024. Pending before the Court is the Commissioner's unopposed motion to dismiss for lack of jurisdiction and to strike partnership-related items. We will grant the relief requested.
The Harpers challenge the determination of a deficiency of $104,234 and an accuracy-related penalty for their 2020 tax year, which stemmed from the Harpers' interest in Chapman Glen Partners, LLC. The Commissioner has now taken the position that the notice is invalid insofar as it includes certain items that must be determined at the partnership, not partner, level. See I.R.C. § 6221, et seq.
Unless otherwise indicated, statutory references are to the Internal Revenue Code, Title 26 U.S.C. (IRC.), in effect at all relevant times.
It is accordingly
ORDERED that the Commissioner's motion to dismiss for lack of jurisdiction and to strike partnership-related items is granted for deficiencies relating to Chapman Glen Partners, LLC. It is further
ORDERED that any portion of the petition that relates to the partnership items of Chapman Glen Partners, LLC is deemed stricken.