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Commissioner, 89 T.C. 741, 744 (1987); Maxwell v. Commissioner,
supra at 792 n.9.
The second type of affected item is one that is dependent
upon factual determinations to be made at the individual partner
level. N.C.F. Energy Partners v. Commissioner, supra at 744.
Section 6230(a)(2)(A)(i) provides that the normal deficiency
procedures apply to those affected items that require partner
level determinations. For instance, additions to tax for
negligence are affected items requiring factual determinations at
the individual partner level. N.C.F. Energy Partners v.
Commissioner, supra at 745.
Congress has vested the Secretary with the authority to
prescribe exceptions to the unified partnership audit and
litigation procedures. In particular, section 6231(c)(2)
provides that, where the treatment of partnership items will
interfere with the effective and efficient enforcement of the
TEFRA provisions, the Secretary may promulgate regulations
whereby such partnership items will be treated as nonpartnership
items.4 One such special enforcement area is described in
section 301.6231(c)-8T, Temporary Proced. & Admin. Regs., 52 Fed.
Reg. 6794 (Mar. 5, 1987), which provides:
4 In those instances where partnership items are treated as
nonpartnership items, adjustments to the partner's tax liability
generally are determined at the individual partner level through
the normal deficiency procedures. Sec. 6230(a)(2)(A)(ii).
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