United States Fifth Circuit
Curr-Spec Ptnrs., L.P. v. Comm'r. of Int'l. Rev., 08-60815
In a petition in Tax Court for review of a Final Partnership Administrative Adjustment (FPAA) issued to Petitioner by the IRS, the denial of the petition is affirmed where Section 6229(a) of the Internal Revenue Code does not establish an independent statute of limitations for issuing FPAAs.
Appellate Information
- Decided 08/12/2009
- Published 08/12/2009
Judges
- WIENER, Circuit Judge:, Before REAVLEY, WIENER, and SOUTHWICK, Circuit Judges.
Court
- United States Fifth Circuit
Counsel
- For Appellant:
- J. Winston Krause (argued), Krause & Associates, LP, Susan Schlesinger Vance (argued), Alexander Dubose & Townsend, LLP, Austin, TX, for Petitioner-Appellant.
- For Appellees:
- Karen G. Gregory, U.S. Dept. of Justice, Robert R. Di Trolio, U.S. Tax Court, Michael J. Haungs (argued), Joan I. Oppenheimer, Nathan J. Hochman, U.S. Dept. of Justice, Tax Div. Appellate Section, Clarissa C. Potter, I.R.S., Washington, DC, for Respondent-Appellee.