114 T.C. No. 33
UNITED STATES TAX COURT
GAF CORPORATION AND SUBSIDIARIES, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 23682-97. Filed June 29, 2000.
R determined deficiencies in income tax based on
“affected items” that are dependent upon the resolution
of partnership items. The resolution of the
partnership items must be made at the partnership
level. The partnership level proceeding has not been
completed. P asks us to dismiss for lack of
jurisdiction on the ground that respondent has
determined deficiencies that are based on “affected
items”, which may not be determined before final
resolution of the partnership items to which they
relate. P relies on Maxwell v. Commissioner, 87 T.C.
783 (1986) (striking affected items for lack of
jurisdiction because the partnership proceeding had not
been completed).
Held: A valid notice of deficiency based on
“affected items” may not be issued prior to completion
of the related partnership-level proceedings. Our
jurisdiction is dependent upon a valid notice of
deficiency. R’s notice of deficiency is invalid. This
case is dismissed for lack of jurisdiction.
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