Opinion
30536-15
08-28-2023
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 proposed stipulated decision was executed by the stated tax matters partner and counsel for the parties.
Petitioner argued that the Notice of Final Partnership Administrative Adjustment (FPAA) was invalid because respondent issued notices of deficiency to the alleged partners of the partnership at the same time respondent issued the FPAA. On April 3, 2023, the parties filed a joint status report in which they state that the parties disagree as to the validity of the FPAA but agree and stipulate that the FPAA is valid for the purposes of this settlement.
On June 7, 2023, petitioner filed a status report, in which petitioner asserts that the LLC is conceding the validity of the FPAA and that this Court has jurisdiction in this case. On June 23, 2023, respondent filed a status report in which he states that this Court has jurisdiction in this case.
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 September 14, 2023, the parties shall file a status report, preferably a joint status report, setting forth their position how Eugene Mallette is eligible to serve as the tax matters partner for the year ending December 31, 2003, and how Eugene Mallette was designated as the tax matters partner for the year ending December 31, 2003, pursuant to section 301.6231(a)(7)-1, Proced. & Admin. Regs. and section 301.6231(a)(7)-2, Proced. & Admin. Regs.