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Commissioner, 91 T.C. at 243. The provisions of subchapter K,
which dictate the substantive determination of a partner's tax
liability, do not in any way affect these procedures.
Furthermore, the definitions set forth in section 7701(a)
apply only "where not otherwise distinctly expressed or
manifestly incompatible with the intent thereof--". In this
case, the term "partnership" has been specifically defined for
purposes of the TEFRA partnership procedures in section
6231(a)(1). Therefore, petitioners' reliance on section
7701(a)(2) and (14) is misplaced.
Petitioners' remaining arguments are either meritless or are
mooted by our holding that the TEFRA partnership procedures do
not apply.
Since petitioners filed their petition more than 90 days
after the mailing of the deficiency notice, respondent's motion
to dismiss for lack of jurisdiction will be granted.
To reflect the foregoing,
An appropriate order of
dismissal will be entered.
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Last modified: May 25, 2011