Bedrosian v. Comm'r  ·  2014-08-13  ·  U.S. Tax Court  ·  2 pin-cites  ·  pin 672 F.3d at 390

"Because Royce Mitchell was not a tax matters partner of * * * [the partnership], he lacked authority to bring an action under * * * [section] 6226(a) , and * * * [section] 6226(h) 's bar was not triggered by the district court's dismissal of his action."

John C. Bedrosian & Judith D. Bedrosian v. Commissioner  ·  2014-08-13  ·  U.S. Tax Court  ·  pin 672 F.3d at 390

“Because Royce Mitchell was not a tax matters partner of * * * [the partnership], he lacked authority to bring an action under * * * [section] 6226(a), and * * * [section] 6226(h)’s bar was not triggered by the district court’s dismissal of his action.”