Opinion
10457-21
10-03-2022
SILVER RUN HOLDINGS, LLC, SILVER RUN PARTNERS, LLC, TAX MATTERS PARTNER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL FOR LACK OF JURISDICTION
Patrick J. Urda, Judge
On June 8, 2021, Silver Run Partners, LLC (SR Partners), purporting to be the tax matters partner of Silver Run Holdings, LLC (Silver Run), filed a petition challenging a notice of final partnership administrative adjustment, which was filed as Docket No. 10457-21. SR Partners' petition came within the 90-day tax matters partner petition window under section 6226(a) of the Internal Revenue Code (I.R.C.), but the parties now agree that SR Partners does not qualify as a tax matters partner. The petition initiating this case thus was a premature petition under I.R.C. § 6226(b)(5) and, as such, is deemed to be filed as of August 23, 2021.
On June 28, 2021, Silver Run Partners, LLC filed a second petition challenging the same notice of final partnership administrative adjustment, which was filed as Docket No. 12660-21. Although this second petition was filed in fact three weeks after the petition starting this case, it preceded this petition after taking into account the operation of I.R.C. § 6226(b)(5), under which the petition in this case was deemed to be filed on August 23, 2021. On June 30, 2022, Silver Run Partners, LLC filed a motion to dismiss for lack of jurisdiction, explaining that a petition challenging the same notice of final partnership administrative adjustment had been filed before the petition in this case was deemed filed. SR Partners, LLC states in the motion to dismiss that the Commissioner does not object to the granting of the motion.
Upon due consideration, it is
ORDERED that petitioner's motion to dismiss for lack of jurisdiction is granted and this case is dismissed for lack of jurisdiction on the ground that a timely petition was previously filed with respect to the same notice of final partnership administrative adjustment by the same notice partner.