Lawrence V. and Katharine T. Brookes - Page 15

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          adjustment.  In addition, requiring a notice of deficiency as a             
          predicate for such assessment of partnership items after the                
          conclusion of a partnership proceeding would ignore congressional           
          intent to provide for a separate partnership proceeding.                    
               We note that petitioners concede that a notice of deficiency           
          with respect to partnership items would not give taxpayers the              
          right to relitigate the partnership items.  In addition, the                
          partnership provisions safeguard due process rights by providing            
          taxpayers with notice of the partnership adjustment and an                  
          opportunity to participate in the partnership proceeding.                   
          Petitioners’ approach would add a procedural step that creates a            
          mere formality and does not provide any additional due process              
               In light of the lengthy list of cases that hold that a                 
          notice of deficiency is not required before assessment of a                 
          computational adjustment, we find petitioners' argument that such           
          a notice is required unpersuasive.  We will deny petitioners'               
          motion to dismiss for lack of jurisdiction.  Because the                    
          assessment of petitioners’ 1983 and 1984 income tax and interest            
          based on the decision entered in the Barrister proceeding is not            
          within our subject-matter jurisdiction in this case, it follows             
          that we have no authority to restrain collection of the assessed            
          1983 and 1984 income tax and interest.                                      
               To reflect the foregoing,                                              

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