Opinion
12717-20
12-21-2021
Little Pumpkin Creek North, LLC, Capital Conservation Consultants, LLC, Tax Matters Partner, Petitioner v. Commissioner of Internal Revenue, Respondent
ORDER
Albert G. Lauber, Judge
This case involves a charitable contribution deduction claimed by Little Pumpkin Creek North, LLC (Little Pumpkin), for a conservation easement. The Internal Revenue Service (IRS or respondent) issued petitioner a notice of final partnership administrative adjustment disallowing Little Pumpkin's deduction. Capital Conservation Consultants, LLC (CCC), petitioned this Court for readjustment of the partnership items.
CCC filed the petition as the tax matters partner (TMP) of Little Pumpkin. In his answer respondent admitted that CCC is the TMP "for Little Pumpkin with respect to its 2016 Form 1065." However, respondent did not admit that CCC is a "person" or that Little Pumpkin properly designated CCC as its TMP. See sec. 301.6231(a)(7)-1(b) and (c), Proced. & Admin. Regs. CCC represents that "respondent's failure to admit those facts potentially raises a jurisdictional issue." For this reason Little Pumpkin's other partner, Southern Conservation Group, LLC, filed (on a protective basis) a separate petition in docket No. 14143-20 as a notice partner of Little Pumpkin. On December 15, 2021, both cases were assigned to the undersigned for trial or other disposition.
Petitioner has moved for partial summary judgment on this question. Petitioner represents that "Little Pumpkin properly designated CCC as TMP." Respondent does not object to the granting of petitioner's motion, and we are satisfied that petitioner has properly invoked our jurisdiction. Upon due consideration, it is
ORDERED that petitioner's Motion for Partial Summary Judgment, filed April 12, 2021, is granted. It is further
ORDERED that the parties shall file with the Court, on or before February 22, 2022, a joint status report detailing the then-present status of the case.