Tax Court upholds timeliness of 2018 affected-items notices to Tom Gonzales
Gonzales v. Commissioner, T.C. Memo. 2025-103, No. 3361-19., 2025 BL 361489, Court Opinion
On October 8, 2025, the U.S. Tax Court granted the IRS’s motion for partial summary judgment in Gonzales v. Commissioner, holding that three November 16, 2018 affected-items notices of deficiency for 2000, 2001, and 2003 were timely.
The court found the limitations issue already resolved at the partnership level and, in any event, precluded by collateral estoppel. An appropriate order will be issued.
Why It Matters
The ruling confirms that statute-of-limitations defenses tied to TEFRA partnership items must be raised and resolved in the partnership case, and once decided, they bind partner-level proceedings.
It also clarifies that the one-year suspension under section 6229(d) runs from the date the partnership case becomes final, not from an earlier, related individual deficiency case.
Key Facts
Parties: Tom Gonzales (petitioner) vs. Commissioner of Internal Revenue (respondent).
Issue decided: Whether the IRS mailed 2018 affected-items notices within the assessment period under sections 650…
