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partner is treated as a party to the proceeding and the
partnership items are treated as partnership items, unless
the partner elects to have them treated as nonpartnership
items as of the day on which the Secretary mails the
partner notice of the proceeding. Sec. 6223(e)(3); sec.
301.6223(e)-2T(b)(2), Temporary Proced. & Admin. Regs., 52
Fed. Reg. 6785 (Mar. 5, 1987). Each partner makes an
independent election under section 6223(e). Thus, it is
evident that this remedy provision is applied to each
partner on an individual basis. Wind Energy Technology
Associates III v. Commissioner, 94 T.C. at 790-791.
The remedy provision, section 6223(e), is one of
four events described by section 6231(b)(1) under which
partnership items of a partner become nonpartnership items.
Section 6231(b)(1) prescribes the date on which the change
will be deemed to take place for purposes of the unified
audit and litigation provisions. In the case of section
6223(e), section 6231(b)(1)(D) provides that the date on
which the change occurs for purpose of the unified audit
and litigation procedures is the date on which the change
occurs under section 6223(e); that is, "the day on which
the Service mails the partner notice of proceeding." Sec.
301.6223(e)-2T(a)(2) and (b)(2), Temporary Proced. & Admin.
Regs., supra.
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