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authority under section 6213(a) to restrain the assessment or
collection of the underlying deficiencies. See Powell v.
Commissioner, 96 T.C. 707 (1991).
Petitioners subsequently filed a motion for summary judgment
asserting that the notices of deficiency for affected items were
issued beyond the period of limitations. Specifically, relying
on respondent's concession that decedent's partnership items
converted to nonpartnership items on December 23, 1991,
petitioners maintain that Mrs. Callaway's partnership items
likewise converted to nonpartnership items at the same time on
the ground that she is treated as a Mountain View partner only
due to her election to file joint returns with decedent for the
years in issue.
Following a preliminary review of petitioners' motion, and
considering respondent's concessions, the Court issued an order
in which the Court sua sponte raised issues respecting the
validity of the notices of deficiency for affected items and the
Court's jurisdiction in this case. As directed by the Court, the
parties subsequently filed status reports, and respondent filed a
response in opposition to petitioners' motion.
Discussion
The notices of deficiency at issue in this case, so-called
affected items notices of deficiency, were issued to petitioners
pursuant to the unified audit and litigation procedures set forth
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