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1(a)(1)(i), Proced. & Admin. Regs. Nonpartnership items are
items that are not partnership items. Sec. 6231(a)(4).
This Court's jurisdiction of a partnership action is
predicated upon the mailing of a valid FPAA by the Commissioner
to the tax matters partner (TMP) and the timely filing by the TMP
or other eligible partner of a petition seeking a readjustment of
partnership items. Rule 240(c); Seneca, Ltd. v. Commissioner, 92
T.C. 363, 365 (1989), affd. without published opinion 899 F.2d
1225 (9th Cir. 1990). Neither the Scarfias nor respondent
disputes that the FPAA's were valid and that the petitions were
timely filed in these cases.
For purposes of the TEFRA provisions section 6231(a)(2)
defines a partner as follows:
(A) a partner in the partnership, and
(B) any other person whose income tax liability under
subtitle A is determined in whole or in part by taking into
account directly or indirectly partnership items of the
partnership.
Section 301.6231(a)(2)-1T(a)(1), Temporary Proced. & Admin.
Regs., 52 Fed. Reg. 6790 (Mar. 5, 1987), provides that a spouse
who files a joint return with an individual holding a separate
interest in the partnership shall be treated as a partner for
purposes of the TEFRA provisions and is permitted to participate
in administrative and judicial proceedings.
Section 6226(c)(1) provides that if a partnership action is
brought under section 6226(a) or (b) each person who was a
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