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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
decision.
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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