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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
part:
(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
6231(a)(8).
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