- 8 -
(1990). We have jurisdiction to decide whether we have
jurisdiction. Pyo v. Commissioner, 83 T.C. 626, 632 (1984).
Section 6226(f) vests this Court with subject matter jurisdiction
to determine all partnership items of the partnership for the
partnership taxable year to which the FPAA relates and the proper
allocation of such items among the partners.5 This Court's
jurisdiction over 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 Nirschls nor respondent disputes that the FPAA's were valid
and that the petition was timely filed in this case.
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). Section 6226(c)(1) provides that if a partnership action
5
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). An
affected item is any item to the extent such item is affected by
a partnership item. Sec. 6231(a)(5); sec. 301.6231(a)(5)-1T(a),
Temporary Proced. & Admin. Regs., 52 Fed. Reg. 6790 (Mar. 5,
1987). Some affected items are subject to the deficiency
procedures contained in secs. 6211 through 6215.
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