- 4 - Naftel v. Commissioner, 85 T.C. 527, 530 (1985); Estate of Young v. Commissioner, 81 T.C. 879, 880-881 (1983). Moreover, we have jurisdiction to determine whether we have jurisdiction. Pyo v. Commissioner, 83 T.C. 626, 632 (1984); Kluger v. Commissioner, 83 T.C. 309, 314 (1984). In a partnership action for readjustment of partnership items, this Court has jurisdiction when the Commissioner has mailed a valid FPAA and the tax matters partner or other eligible partner has timely filed a petition with the Court seeking a readjustment of partnership items. Sec. 6226; Rule 240(c). If the FPAA is not valid, we lack subject matter jurisdiction. Clovis I v. Commissioner, 88 T.C. 980 (1987); Maxwell v. Commissioner, 87 T.C. 783, 788-789 (1986). At a minimum, the FPAA must give notice to the taxpayer that the Commissioner has finally determined adjustments to the partnership return. Chomp Associates v. Commissioner, 91 T.C. 1069, 1073-1074 (1988); Clovis I v. Commissioner, supra at 982. Petitioner's argument as to jurisdiction turns on section 301.6231(a)(3)-1(a), Proced. & Admin. Regs, which defines "partnership items". The unified audit and litigation procedures applicable to partnership items, which are found in sections 6221-6233, were enacted as part of the Tax Equity and Fiscal Responsibility Act of 1982 (TEFRA), Pub. L. 97-248, sec. 401(a), 96 Stat. 648, and are effective for partnership taxable years commencing after September 3, 1982. The TEFRA partnershipPage: Previous 1 2 3 4 5 6 7 8 9 Next
Last modified: May 25, 2011