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from 1978 to 1984 are in status 12 which indicates they are
closed and satisfied."
Discussion
Having conceded the accuracy of respondent's adjustments,
petitioners bear the burden of establishing their claim that the
issues in this case have been previously settled with respondent.
Rule 142(a); Welch v. Helvering, 290 U.S. 111, 115 (1933). That
task is exceedingly difficult here since none of petitioners' tax
returns for any of the years involved nor a complete copy of the
statutory notice of deficiency is in evidence.
The partnership settlement agreements
Petitioners' evidence and argument that the issues in this
case have been settled is answered by a statement made in Maxwell
v. Commissioner, 87 T.C. 783, 787 (1986). There the Court said:
"This case presents the dichotomy between, on the one hand, the
procedures applicable to the determination and redetermination of
deficiencies and, on the other hand, the procedures applicable to
the administrative adjustment and judicial readjustment of
partnership items." (Emphasis in original).
As is described in further detail in Maxwell, prior to the
enactment of special partnership audit and litigation procedures,
any deficiency determination involving the income, loss,
deduction, or credit of a partnership was made for each partner
along with all other items on the partner's individual Federal
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