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Because the focus in the bankruptcy rule is limited to
the partner's status as a debtor in bankruptcy, we are
compelled here to look only to petitioner's status,
since she is the only partner before us, and, although
she is a partner, she is not in bankruptcy.
Accordingly, we find the bankruptcy rule to be
inapplicable.
Id. Consistent with our finding that the taxpayer's partnership
items had not converted to nonpartnership items in Dubin, we held
the notice of deficiency issued to the taxpayer to be invalid.
Although the Dubin case involved the status of a taxpayer
holding a joint partnership interest with her husband, whereas
the instant case concerns the status of a taxpayer who filed a
joint return with her husband, who held a separate partnership
interest, we see no meaningful distinction between the
controlling statutory and regulatory provisions. In short, just
as the bankruptcy provision at issue in Dubin was found to extend
only to the partner/spouse in bankruptcy, the prompt assessment
provision at issue in the instant case only extends to the
deceased partner on whose behalf the request for prompt
assessment is filed.
Based upon the preceding discussion, we hold that Mrs.
Callaway's Mountain View partnership items did not convert to
nonpartnership items at the time that decedent's partnership
items converted to nonpartnership items pursuant to section
301.6231(c)-8T, Temporary Proced. & Admin. Regs., 52 Fed. Reg.
6794 (Mar. 5, 1987).
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