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partnership proceeding and cannot be considered in the partner's
personal or individual case. Disputes relating to
"nonpartnership items", however, continue to be resolved at the
individual partner level.
Section 6231(a)(3) provides that a "partnership item" means
any item required to be taken into account for the partnership's
taxable year to the extent prescribed by regulations as an item
that "is more appropriately determined at the partnership level
than at the partner level." The regulations provide that
partnership items include the partnership's aggregate and each
partner's share of items of income.
If the commitment fees were Kanter's income that he assigned
to the partnership, then the asserted deficiency against him from
the adjustment would not be attributable to a partnership item,
and consideration of the adjustment in the instant cases will not
be enjoinable pursuant to section 6225(b). See sec. 6225(a) and
(b). The adjustment to Kanter’s income further would not be an
"affected item". Sec. 6231(a)(5); NCF Energy Partners v.
Commissioner, 89 T.C. 741, 743-746 (1987); Maxwell v.
Commissioner, 87 T.C. 783, 792-793 (1986). Conversely, if the
fees are the partnership's income, the determination of a
partner's share of the income is a partnership item and must be
made at the partnership level. See sec. 6231(a)(1), (3); Rule
240(b)(2); see also Maxwell v. Commissioner, supra at 787-788.
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