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Validity of the Affected Items Notice of Deficiency
Section 6223(a) generally requires that the Commissioner
mail each partner, whose name and address is furnished to the
Commissioner, notice of: (1) The beginning of an administrative
partnership proceeding, and (2) the final partnership
administrative adjustment resulting from that proceeding. To
comply with section 6223(a), the Commissioner is required to use
the names, addresses, and profits interests of the partners shown
on the partnership return for the taxable year in issue, as
modified by any additional information supplied in accordance
with applicable regulations. Sec. 6223(c); Triangle Investors
Ltd. Partnership v. Commissioner, 95 T.C. 610, 613 (1990); sec.
301.6223(c)-1T(f), Temporary Proced. & Admin. Regs., 52 Fed. Reg.
6784 (Mar. 5, 1987).
Supplementing the general provisions in section 6223(a),
section 301.6231(a)(2)-1T(a)(3), Temporary Proced. & Admin.
Regs., 52 Fed. Reg. 6790 (Mar. 5, 1987), provides that "a spouse
who files a joint return with an individual holding a separate
interest in [a] partnership shall be treated as receiving any
notice received by the individual holding the separate interest."
This rule of constructive notice does not apply, however, if the
spouse without a separate partnership interest is identified on
the partnership return or has furnished information to the
Commissioner with respect to his or her indirect interest in the
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Last modified: May 25, 2011