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provide that such an item is more appropriately determined
at the partnership level than at the partner level. Sec.
6231(a)(3); sec. 301.6231(a)(3)-1, Proced. & Admin. Regs.
The phrase "nonpartnership item" means an item which is not
a partnership item. Sec. 6231(a)(4).
The jurisdiction of this Court to readjust partnership
items depends upon the mailing of a valid notice of FPAA by
the Commissioner to the tax matters partner and the filing
of a timely petition for readjustment by the tax matters
partner or by a notice partner with an interest in the
outcome. Sec. 6226(a) and (b); Rule 240(c); Seneca, Ltd.
v. Commissioner, 92 T.C. 363, 365 (1989), affd. without
published opinion 899 F.2d 1225 (9th Cir. 1990). The
mailing of a valid notice of FPAA by the Commissioner to
the tax matters partner triggers the time period for filing
a petition for readjustment by either the tax matters
partner or a notice partner under section 6226(a) and (b)
and is a jurisdictional prerequisite to the commencement of
a partnership action. Sec. 6226(a); Rule 240(c); Maxwell
v. Commissioner, 87 T.C. 783, 788-789 (1986).
The tax matters partner has 90 days after the
Commissioner mails a valid notice of FPAA to the tax
matters partner in which to file a petition for readjust-
ment in this Court, in the District Court in which the
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