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Alpha I, LP v. United States

Petition for certiorari denied on December 9, 2013
Docket No. Argument Opinion Vote Author Term
12-550 N/A N/A N/A N/A OT 2013

Issue: 1) Whether the penalty under 26 U.S.C. § 6662 for an overvaluation misstatement is applicable to any underpayment of tax that may result from adjustments made by the IRS in a notice of Final Partnership Administrative Adjustment (“FPAA”) issued to a partnership, when that partnership concedes the adjustments asserted in the FPAA on a ground that is separate from valuation. 2) Whether a court has jurisdiction in a partnership-level proceeding under the Tax Equity and Fiscal Responsibility Act of 1982 (“TEFRA”) (i.e., 26 U.S.C. §§ 6221—6233) to determine whether a partner’s transfer of his or her partnership interest was a sham, based on the possibility that the trial court might make findings not urged by either party but that would support the court’s jurisdiction.

DateProceedings and Orders (key to color coding)
Nov 1 2012Petition for a writ of certiorari filed. (Response due December 3, 2012)
Nov 28 2012Order extending time to file response to petition to and including January 2, 2013.
Jan 2 2013Brief of respondent United States in opposition filed.
Jan 14 2013Reply of petitioners Alpha I, L.P., et al. filed.
Jan 16 2013DISTRIBUTED for Conference of February 15, 2013.
Feb 20 2013DISTRIBUTED for Conference of March 15, 2013.
Mar 18 2013DISTRIBUTED for Conference of March 22, 2013.
Dec 3 2013DISTRIBUTED for Conference of December 6, 2013.
Dec 9 2013Petition DENIED.