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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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