Deborah K. Skyrms - Page 7

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          Discussion                                                                  
               Statute of Limitations                                                 
               As a result of the declaration of bankruptcy in 1985 by                
          Russell, the general and Tax Matters Partner for Republic,                  
          petitioner argues that the additions to tax determined by                   
          respondent became nonpartnership items the period of assessment             
          for which was 3 years from the filing of her 1979 through 1982              
          returns.  Petitioner contends that the period for assessment of             
          the additions to tax in this case expired prior to the issuance             
          of the notice of deficiency.  Petitioner bears the ultimate                 
          burden of proof on this issue.  Rule 142(a); Adler v.                       
          Commissioner, 85 T.C. 535, 540 (1985).                                      
               Petitioner cites no legal authority for her position, nor              
          does she provide a legal theory upon which we might decide the              
          "bankrupt partner" issue in her favor.6                                     
               As a further basis for her position that the period for                
          assessment has expired, petitioner alleges that she was entitled            
          to notice of the administrative proceedings against Davenport,              


          6As respondent points out, sec. 301.6231(c)-7T, Temporary                   
          Proced. & Admin. Regs., 52 Fed. Reg. 6793 (Mar. 5, 1987),                   
          provides for treating as nonpartnership items the partnership               
          items of a partner who is the debtor in bankruptcy.  Petitioner             
          is not a partner who was a debtor in bankruptcy for the years at            
          issue.                                                                      
               Although not specifically cited by petitioner, to the extent           
          she relies on Third Dividend/Dardanos Associates v. Commissioner,           
          T.C. Memo. 1994-412, revd. 88 F.3d 821 (9th Cir. 1996), we find             
          the facts of that case distinguishable.                                     




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