Lawrence V. and Katharine T. Brookes - Page 2

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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                      
                    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.                                         

               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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