Lawrence V. and Katharine T. Brookes - Page 6

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               Initially, we note that we have jurisdiction to consider the           
          question of our jurisdiction over the parties or subject matter.            
          Pyo v. Commissioner, 83 T.C. 626, 632 (1984).                               
               1.  Res Judicata--Petitioners contend that the doctrine of             
          res judicata does not bar relitigation of the Barrister                     
          partnership items because they are presenting issues regarding              
          those items not addressed in the partnership proceeding.                    
          Accordingly, they argue that they are not bound by the Barrister            
          proceeding.  Respondent, without agreeing with their underlying             
          arguments, argues that petitioners should have moved this Court             
          to reconsider or vacate the decision in the Barrister partnership           
          proceeding.  Petitioners have framed the issue in a manner that             
          suggests two separate paths of inquiry to determine whether we              
          have jurisdiction over the partnership items in this proceeding.            
          First, we must analyze the statutory partnership provisions to              
          determine whether we can consider the tax assessments from a                
          partnership proceeding in petitioners' affected items proceeding.           
          If we decide that the statutory provisions do not offer the                 
          relief sought, we then consider petitioners’ constitutional claim           
          that they were deprived of procedural due process.                          
               Sections 6221 through 6231 provide for a unified partnership           
          proceeding to determine the tax treatment of partnership items              
          separate from and independent of a partner's deficiency                     
          proceeding involving nonpartnership items.  Maxwell v.                      
          Commissioner, 87 T.C. 783, 787-788 (1986); H. Conf. Rept. 97-760,           

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