Estate of James T. Callaway, Deceased, Elizabeth N. Callaway, Executrix, and Elizabeth N. Callaway - Page 19

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               Petitioners further contend that Mrs. Callaway's partnership           
          items converted to nonpartnership items as a consequence of                 
          respondent's failure to notify properly petitioners of the                  
          beginning of the Mountain View administrative proceedings.                  
          Again, we find that the controlling statutory provisions do not             
          provide any support for petitioners' position.                              
               Section 6223(a) provides in pertinent part that the                    
          Commissioner shall notify the partners of a TEFRA partnership of            
          (1) the beginning of an administrative proceeding at the                    
          partnership level and (2) the final administrative adjustment               
          arising from such proceeding.9  Section 6223(e) provides various            
          remedies where the Commissioner fails to provide timely notice              
          under section 6223(a).  Section 6223(e) provides in pertinent               
               (e) Effect of Secretary's Failure To Provide Notice.--                 
                    (1) Application of subsection.--                                  
                         (A) In general.--This subsection applies                     
                    where the Secretary has failed to mail any                        
                    notice specified in subsection (a) to a                           
                    partner entitled to such notice within the                        
                    period specified in subsection (d).                               
               *       *       *       *       *       *       *                      
                    (2) Proceedings finished.--In any case to which                   
               this subsection applies, if at the time the Secretary                  
               mails the partner notice of the proceeding--                           

          9  Respondent concedes that decedent is a Mountain View                     
          "notice partner" within the meaning of secs. 6223(a) and                    

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