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partner for purposes of that section. Moreover, we have found
that each of the partners was a natural person and none was a
nonresident alien during the relevant years. Sec.
6231(a)(1)(B)(i)(I).
In addition, the "same share" requirement of section
6231(a)(1)(B)(i)(II) was met, inasmuch as the Partnership
reported only one partnership item (partnership loss) on its
returns for 1992 and 1993. See Harrell v. Commissioner, 91 T.C.
242, 246-247 (1988); Z-Tron Computer Program v. Commissioner, 91
T.C. 258, 262 (1988); Schwartz v. Commissioner, T.C. Memo. 1996-
88; sec. 301.6231(a)(1)-1T(a)(3), Temporary Proced. & Admin.
Regs., 52 Fed. Reg. 6790 (Mar. 5, 1987).
Since the Partnership was a small partnership within the
meaning of section 6231(a)(1)(B) and an election comporting with
the prescriptions of section 301.6231(a)(1)-1T(b)(2), Temporary
Proced. & Admin. Regs., was not made, respondent was not required
to issue an FPAA. Accordingly, we conclude that a valid notice
of deficiency was issued within 3 years of the time of filing of
petitioner's Forms 1040 for 1992 and 1993. Sec. 6501(a). An
order will therefore be issued granting respondent's Summary
Judgment Motion.
We next address respondent's motion to impose Rule 104(c)
sanctions, including dismissal, against petitioner for his
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