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petition that attempts to put the 1983 and 1984
assessments into issue. Ps argue they were denied due
process in the partnership proceeding because they did
not have an opportunity to be heard and did not have
the right to appeal from a stipulated decision. Ps
filed a cross-motion to dismiss for lack of
jurisdiction because R did not issue a notice of
deficiency for the partnership adjustments before
assessment.
Held: We lack jurisdiction in this affected items
proceeding to redetermine the deficiencies resulting
from the partnership adjustments for 1983 and 1984.
Held, further, Ps were not denied their rights to
procedural due process based on their lack of notice of
the settlement even though their position was adverse
to that of the TMP and they did not have the right to
appeal. Ps could have moved to vacate the decision in
the partnership proceeding upon receiving notice of
that decision. Held, further, R is not required to
issue a notice of deficiency with respect to
partnership items upon the completion of a partnership
proceeding before assessing deficiencies for the
partnership adjustments.
Lawrence V. Brookes, for petitioners.
Allan D. Hill, for respondent.
OPINION
GERBER, Judge: Respondent issued a notice of deficiency for
petitioners’ 1980 and 1983 tax years, determining additions to
tax attributable to petitioners' partnership interest in
Barrister Equipment Associates Series 122, a limited partnership
(Barrister). The notice of deficiency was issued following the
conclusion of a partnership proceeding involving Barrister's 1983
and 1984 taxable years. In the parlance of partnership
proceedings, additions to tax are described as affected items and
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