Lawrence V. and Katharine T. Brookes - Page 9

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          whether sufficient notice of the partnership-level proceeding had           
          been provided to the taxpayers could be considered in a partner-            
          level proceeding.  As noted above, petitioners do not presently             
          seek to question the affected items set forth in the notice of              
          deficiency issued to them.  Further, the lack of notice here does           
          not concern an alleged failure by respondent to comply with                 
          section 6223, but the TMP’s failure to notify petitioners and               
          obtain their approval of the settlement between the TMP and                 
          respondent.  That alleged lack of notice does not permit the                
          conversion of a partnership item into a nonpartnership item.  See           
          sec. 6231(b) and (c).  Furthermore, petitioners became                      
          participating partners in the Barrister proceeding and received             
          notification of the entry of the stipulated decision at a time              
          when they could have sought to have that decision reconsidered or           
               Petitioners do not present, nor have we found, any authority           
          permitting us to redetermine partnership items in this affected             
          items proceeding.  Section 6226(f), which governs judicial review           
          of adjustments to partnership items, grants jurisdiction over all           
          partnership items and the proper allocation of the partnership              
          items among the partners to the Court in which a petition is                
          filed with respect to the FPAA.  Our jurisdiction for the instant           
          proceeding is based on the issuance of a notice of deficiency               
          with respect to nonpartnership items.                                       

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