Larry Brown - Page 15

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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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