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the Bankruptcy Court dated August 31, 1992. Mrs. Locke did not
file a petition in bankruptcy.Discussion
The TEFRA Provisions
Pursuant to the TEFRA provisions the tax treatment of
"partnership items" generally is to be determined at the
partnership level. See Maxwell v. Commissioner, 87 T.C. 783, 788
(1986). Partnership items include each partner's proportionate
share of the partnership's aggregate items of income, gain, loss,
deduction, or credit. Sec. 6231(a)(3); sec. 301.6231(a)(3)-
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 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 Lockes 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
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