Ninth Circuit Holds Return Was Filed, IRS Adjustments Untimely

Ninth Circuit Holds Return Was Filed, IRS Adjustments Untimely

U.S. Court of Appeals for the Ninth Circuit

A divided Ninth Circuit, reversing a Tax Court decision, held that the Form 1065 a partnership provided to an IRS official qualified as a return and the return was filed under section 6229 when the partnership provided it to an IRS official authorized to obtain and process returns; as a result, the notice of final partnership administrative adjustment was untimely.

Vacated by <a href="/lr/resolve//7fcln">Seaview Trading LLC v. Commissioner,</a> No. 20-72416 (9th Cir. 2022).

A divided Ninth Circuit, reversing a Tax Court decision, held that the Form 1065 a partnership provided to an IRS official qualified as a return and the return was filed under section 6229 when the partnership provided it to an IRS official authorized to obtain and process returns; as a result, the notice of final partnership administrative adjustment was untimely.

A divided Ninth Circuit, reversing a Tax Court <a href="/lr/resolve//29yc9" rel="noopener" target="_blank">decision</a>, held that the Form 1065 a partnership provided to an IRS official qualified as a return and the return was filed under section 6229 when the partnership provided it to an IRS official authorized to obtain and process returns; as a result, the notice of final partnership administrative adjustment was untimely.