Sqlcachedependency not invalidating
In addition, Green Gas argued that the FPAA was not a proper determination of partnership items and was invalid on its face because it erroneously stated that Green Gas failed to substantiate the disallowed credits, when the IRS never gave it the opportunity to do so.
Thus, the Tax Court held that the failure to satisfy the notice requirement in Section 6223(d) did not invalidate the FPAA.
In addition, the IRS’s failure to interact with Green Gas during the audit did not invalidate the FPAA.
The Tax Court, citing its decision in (available here), held that Section 6223(e) was the exclusive remedy for a partner’s inability to participate in an administrative proceeding because of noncompliance with the notice requirement in Section 6223.
(available here), the Tax Court found that a final partnership administrative adjustment (FPAA) was valid despite its issuance just 10 days after a notice of beginning administrative proceeding (NBAP) and the partnership’s lack of participation in the partnership audit.
Background Green Gas, a partnership subject to the unified partnership audit and litigation procedures, timely filed an amended return for its 2005 tax year claiming a non-conventional source fuel tax credit for the production of fuel from landfill gas.