United States Ninth Circuit

Judgment of the tax court concluding that taxpayers could opt out of a partnership administrative proceeding under the Tax Equity and Fiscal Responsibility Act (TEFRA) is remanded for further proceedings, where: 1) the meaning of 26 U.S.C. section 6223(e)(3)(B) is clear and unambiguous that unless a partner elects to have all of his or her partnership items treated as nonpartnership items, the partner cannot elect out of proceeding under TEFRA; and 2) the IRS's sloppy administrative errors, including mailing the wrong form letter to taxpayers, were not sufficient either to require a different outcome or to stop the IRS from pursuing this matter and its claims.

Appellate Information

• Decided 11/14/2014
• Published 11/14/2014

Judges

• Trott

Court

• United States Ninth Circuit

Counsel