Lawrence V. and Katharine T. Brookes - Page 5

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          days after its entry.  In this regard, petitioners claim that               
          there was a fraud upon the Court as to the entry of the decision            
          in the partnership proceeding.  Respondent counters that,                   
          assuming the Court was fraudulently misled about the notification           
          of participating partners, we lack jurisdiction to consider such            
          matters in the context of petitioners’ affected items proceeding.           
          Petitioners also claim that they were denied due process.  Thus,            
          petitioners argue that the decision in the Barrister partnership            
          proceeding is not res judicata and binding as to them.                      
               In addition to their contentions as to the validity of the             
          prior partnership proceeding, petitioners also maintain that                
          respondent was required to issue a notice of deficiency before              
          assessing and attempting to collect the 1983 and 1984 income tax            
          attributable to their Barrister partnership items.  In other                
          words, petitioners interpret the Internal Revenue Code as                   
          requiring respondent to issue a notice of deficiency before                 
          assessing a computational adjustment reflecting the partnership             
          items, even though a partnership proceeding has been completed              
          pursuant to sections 6221 through 6233.2                                    

               2 Unless otherwise indicated, section references are to the            
          Internal Revenue Code in effect for the periods under                       
          consideration, and Rule references are to the Tax Court Rules of            
          Practice and Procedure.                                                     

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