- 8 -
6226(b)(2). Congress has determined that this 150-day period is
sufficient to protect the redetermination rights of the TMP and
any notice partners. See Genesis Oil & Gas, Ltd. v.
Commissioner, supra. Such rights include the ability to question
the timeliness of the FPAA. See id. Accordingly, this Court has
held that a statute of limitation defense that pertains to the
underlying partnership proceeding must be prosecuted at the
partnership level, rather than the partner level. See Crowell v.
Commissioner, supra at 693; Genesis Oil & Gas, Ltd. v.
Commissioner, supra at 565. Similarly, we have held that claims
amounting to efforts to vacate the decision in the underlying
partnership proceeding on the ground of fraud upon the Court
cannot be made in a partner level proceeding. See Brookes v.
Commissioner, supra at 8. Instead, claims of the latter type
must be made by motion to vacate at the partnership level or,
after the decision has become final, by motion for leave to file
such motion. See id.
Furthermore, although this Court has jurisdiction to
redetermine deficiencies and additions to tax, we generally do
not have jurisdiction over interest. See White v. Commissioner,
2
(...continued)
consider such assertion. See sec. 6226(d)(1). Sec. 6226(d)(1)
was amended by the Taxpayer Relief Act of 1997, Pub. L. 105-34,
sec. 1239(b), 111 Stat. 1027, for partnership tax years beginning
after Aug. 5, 1997.
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