Opinion
30536-15
03-10-2023
MALLETTE FAMILY, LLC, EUGENE R. MALLETTE, TAX MATTERS PARTNER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
On December 7, 2022, the parties electronically filed a proposed stipulated decision for the Court's consideration.
The petition states that respondent erred in that the partnership was required to file a Form 1065 with the IRS for the tax year ending December 31, 2003, and that respondent erred in that the partnership was not a disregarded entity for the tax year ending December 31, 2003. However, petitioner also asserts that the partnership filed a tax return with the USVI. In addition, petitioner also asserts that the Notice of Final Partnership Administrative Adjustment (FPAA) is invalid because respondent issued notices of deficiency to the alleged partners of the partnership at the same time respondent issued the FPAA.
In the Answer, respondent asserts that the partnership did not file a Form 1065 with respondent. However, the FPAA refers to items reported on a tax return.
The Court will hold the parties' joint proposed stipulated decision pending response to this Order.
Upon due consideration, it is
ORDERED that, on or before April 3, 2023, the parties shall file a status report and set forth their position on: (1) whether the FPAA upon which this case is based is valid; (2) whether a partnership tax return was filed with respondent for the year ending December 31, 2003; and (3) if no partnership tax return was filed, how Eugene R. Mallette was appointed the tax matters partner for the year ended December 31, 2003.