- 9 -
95 T.C. 209, 213 (1990) (citing Transport Manufacturing & Equip.
Co. v. Commissioner, 434 F.2d 373, 381 (8th Cir. 1970), affg. in
part, vacating in part and remanding Riss v. Commissioner, T.C.
Memo. 1964-190); see also Barton v. Commissioner, supra.
Additional interest under section 6621(c) is an affected item
within the meaning of section 6231(a)(5) because it requires a
determination at the individual partner level. See id. However,
this Court does not have jurisdiction over additional interest in
an affected items proceeding because additional interest is not a
"deficiency" attributable to an affected item. See id.
Moreover, our jurisdictional incapacity to address
petitioners' grievance in the context of this partner level
affected items deficiency proceeding does not violate
petitioners' rights to due process. See Brookes v. Commissioner,
108 T.C. 1, 7 (1997). Due process requires that taxpayers who
may be deprived of property through the assessment and collection
of taxes be given an opportunity to be heard. See id. Upon
entry of the decision petitioners had 30 days in which to file a
motion to vacate the decision. See Rule 162. After 30 days,
special leave of the Court is required to file such a motion.
See id. Once a decision of this Court becomes final, we may
still vacate the decision but only in narrowly circumscribed
situations. See Brookes v. Commissioner, supra at 8. Such a
situation is presented when fraud is committed upon the Court.
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