Lawrence V. and Katharine T. Brookes - Page 4

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          which is separate from the partnership proceeding involving                 
               Notices of final partnership administrative adjustment                 
          (FPAA) for 1983 and 1984 were mailed on September 5, 1989, to               
          Barrister and its general partner/tax matters partner (TMP).  The           
          TMP timely filed a petition on November 17, 1989.  Petitioners              
          here moved to participate in the Barrister partnership                      
          proceeding, and this Court granted their motion.  The Barrister             
          proceeding concluded by the entry of an agreed decision on                  
          January 5, 1995, pursuant to an agreement between respondent and            
          the TMP.  The TMP, by means of its execution of a stipulated                
          decision document, certified that no party objected to the entry            
          of the decision.  Respondent assessed tax and interest against              
          petitioners for 1983 and 1984 reflecting the treatment of their             
          share of partnership items in accordance with the decision                  
          entered in the Barrister proceeding.                                        
               Petitioners herein claim that they were neither given notice           
          of, nor were in agreement with, the settlement between respondent           
          and the TMP.  Petitioners further contend that respondent knew,             
          at the time of the execution of the stipulated decision, that               
          they had not received notice of the settlement.1  Petitioners,              
          however, did receive a copy of the decision on January 9, 1995, 4           

               1 We assume for purposes of these motions that petitioners'            
          claims can be substantiated.                                                

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