Leo and Pauline Goldman - Page 10

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          resulting from the administrative proceeding at the partnership             
          level.  Energy Resources, Ltd. v. Commissioner, 91 T.C. 913, 916            
          (1988).                                                                     
               Petitioners argue that the "defective" caption of the Lax              
          case deprived them of notice that a partnership action had been             
          commenced.  There is no question that the Commissioner mailed the           
          FPAA's to the TMP of MCDA II.  It was the TMP who was statutorily           
          required to provide notice to petitioners that a partnership                
          action had been commenced.  Sec. 6223(g).  As explained by this             
          Court, "The tax matters partner must also perform important                 
          functions within the partnership.  He is required to keep all               
          partners informed of the status of administrative and judicial              
          proceedings involving the partnership."  Computer Programs                  
          Lambda, Ltd. v. Commissioner, 89 T.C. 198, 205 (1987).                      
               Jurisdictionally, we do not find that the "defects" in the             
          Lax petition played any role in the notice required in this                 
          affected items proceeding.  Petitioners were to be notified of              
          the partnership action by the TMP of MCDA II, not by the caption            
          of the Lax petition.  In any event, failure by the TMP to provide           
          notice would not affect the applicability of the partnership                
          proceedings.  Sec. 6230(f).  This Court has upheld the                      
          constitutionality of the TEFRA partnership procedures.  Boyd v.             
          Commissioner, 101 T.C. 365, 374 (1993).  Respondent's mailing of            
          the FPAA to the TMP of MCDA II satisfied all requirements and               
          therefore did not deny petitioners due process.                             




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