Tax News

CCH (cch.taxgroup.com) reports:

  Adjustments from a married couple's partnership claimed on their amended return were partnership items over which the Tax Court lacked jurisdiction in the partner-level proceeding since the amended return did not qualify as a partner administrative adjustment request (AAR). The taxpayers did not intend to file the amended return as an AAR since they indicated on that return that they were amending their individual tax return simply to conform it to amended Schedules K-1 received from their partnership. They also included neither the amended Schedules K-1 nor Form 8082 that would have indicated that the taxpayers were filing the amended return as other than an amended return.

  In addition, the amended return did not substantially comply with the requirements for an AAR because it was not filed in the manner required for a Form 8082 and did not include all the information required to be provided on a Form 8082. A copy of the amended return was not filed with the Service center where the partnership return was filed and the amended return did not list the partnership's address, the partnership tax year to which the requested adjustments related and a detailed explanation of the specific reasons for the requested adjustments. Because the amended return did not qualify as a partner AAR, the claimed adjustments remained partnership items and the Tax Court lacked jurisdiction to decide the propriety of these adjustments in the partner-level deficiency proceeding.

H. Samueli, 132 TC No. 16, Dec. 57,816

Other References:

 
Code Sec. 6227

  CCH Reference - 2009FED ¶37,720.10

 
Code Sec. 7442

  CCH Reference - 2009FED ¶42,058.1535

  Tax Research Consultant

  CCH Reference - TRC PART: 60,306
CCH Reference -
TRC LITIG: 6,100