Lawrence V. and Katharine T. Brookes - Page 10

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               Notwithstanding the merits of petitioners' res judicata                
          argument, we lack jurisdiction over the Barrister partnership               
          items.  Therefore, we will grant respondent's motion to dismiss             
          and strike.  Allowing petitioners to challenge the decision in              
          the partnership proceeding in their affected items case would               
          ignore congressional intent that there be a unified, single                 
          resolution of partnership items.                                            
               2.  Due Process--Petitioners argue that allowing the                   
          assessment of the 1983 and 1984 tax based on the decision in the            
          Barrister partnership proceeding deprives them of their right to            
          procedural due process.  Petitioners contend that their interests           
          are adverse to those of the TMP and that the stipulated decision            
          by the TMP denied their right to a trial and to appeal the                  
               Our jurisdictional inability to address the tax assessment             
          attributable to partnership items in the context of this                    
          deficiency proceeding does not violate petitioners' rights to due           
          process.  We have found that the TEFRA partnership provisions               
          generally do not violate taxpayers' rights to due process.  See             
          1983 Western Reserve Oil & Gas Co. v. Commissioner, 95 T.C. 51,             
          64 (1990), affd. without published opinion 995 F.2d 235 (9th Cir.           
          1993).  As a general rule, a taxpayer possesses a                           
          constitutionally cognizable property interest invoked by the                
          assessment and collection of taxes.  Accordingly, petitioners               

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