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partner's tax liability be determined uniquely but 'the tax
treatment of any partnership item [would] be determined at the
partnership level.'" Maxwell v. Commissioner, 87 T.C. 783, 787
(1986) (citing section 6621).
Pursuant to section 6226(b)(1), any notice partner may file
a petition "within 60 days after the close of the 90-day period
set forth in subsection (a)". Subsection (a) of section 6226
states in pertinent part:
(a) Petition by Tax Matters Partner.--Within 90 days
after the day on which a notice of a final partnership
administrative adjustment is mailed to the tax matters
partner, the tax matters partner may file a petition for a
readjustment of the partnership items for such taxable year
with--
(1) the Tax Court,
Section 6231(a)(8) defines a "notice partner" as a "partner who,
at the time in question, would be entitled to notice under
subsection (a) of section 6223 (determined without regard to
subsections (b)(2) and (e)(1)(B) thereof)." Section 6223(a)
provides:
(a) Secretary Must Give Partners Notice of Beginning
and Completion of Administrative Proceedings.--The Secretary
shall mail to each partner whose name and address is
furnished to the Secretary notice of--
(1) the beginning of an administrative proceeding
at the partnership level with respect to a partnership
item, and
(2) the final partnership administrative
adjustment resulting from such proceeding.
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Last modified: May 25, 2011