Douglas A. Vander Heide and Janet Vander Heide - Page 6

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          partners.  See secs. 6221-6223; see also Harris v. Commissioner,            
          99 T.C. 121, 125 (1992), affd. 16 F.3d 75 (5th Cir. 1994).                  
               Section 6223(a) generally provides that the Commissioner               
          shall mail to each partner notice of the beginning of an                    
          administrative proceeding (NBAP) at the partnership level with              
          respect to a partnership item, as well as the final partnership             
          administrative adjustment (FPAA) resulting from any such                    
          proceeding.  However, the requirement for providing notices under           
          section 6223(a) does not apply to a partner of a partnership if             
          the partnership has more than 100 partners and the partner has              
          less than a 1-percent interest in the profits of the partnership.           
          See sec. 6223(b)(1).  Section 6223(g) requires the TMP to keep              
          each partner informed of all administrative and judicial                    
          proceedings for the adjustment at the partnership level of                  
          partnership items.  Taking petitioners' statements at face value,           
          we presume that Nurseries' TMP failed to advise petitioners of              
          Nurseries' partnership administrative proceeding.  However,                 
          section 6230(f) provides that the failure of the TMP to forward             
          copies of the NBAP or FPAA to a partner, or otherwise fail to               
          fulfill his responsibilities, does not affect the applicability             
          of partnership proceedings or adjustments to such partner.  As we           
          have said elsewhere in regard to the alleged unfairness                     
          surrounding the FPAA:                                                       
               Be that as it may, that is the procedure which the                     
               Congress has created, and we have no authority to                      




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