Eliane Olson - Page 13

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          relating to the validity of, or defense against any adjustments             
          set forth in, the FPAA, even though the determination against the           
          individual partner is an 'affected item', i.e., affected by a               
          partnership item.").                                                        
               In view of the foregoing, we hold that to the extent that              
          petitioner is seeking relief from liability for the computational           
          adjustment attributable to partnership items, the Court lacks               
          jurisdiction to consider her claim.3  See Mann-Howard v.                    
          Commissioner, T.C. Memo. 1992-537; see also Carmel v.                       
          Commissioner, 98 T.C. 265 (1992).                                           
               Conclusion                                                             
          In order to reflect the foregoing,                                          


                                             An order granting respondent's           
                                        Motion to Dismiss for Lack of                 
                                        Jurisdiction and to Strike                    
                                        Partnership Items will be issued.             


          3 At the hearing and on brief, respondent's counsel                         
          represented that it is generally the Commissioner's practice to             
          consider administratively a taxpayer's claim that the taxpayer is           
          entitled to innocent spouse relief with respect to a                        
          computational adjustment at the same time that such claim is                
          considered with respect to the affected items (such as additions            
          to tax) that are the subject of a petition for redetermination.             
          Respondent's counsel also represented that if the innocent spouse           
          issue is litigated, it is generally the Commissioner's practice             
          to abate the tax assessed pursuant to the computational                     
          adjustment if the Court decides that the taxpayer is entitled to            
          innocent spouse relief with respect to affected items.                      




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