- 17 - affected items requiring factual determinations at the individual partner level. See N.C.F. Energy Partners v. Commissioner, supra at 745; see also sec. 301.6231(a)(5)-1T(d), Temporary Proced. & Admin. Regs., 52 Fed. Reg. 6790 (Mar. 5, 1987). In N.C.F. Energy Partners v. Commissioner, supra, a case similar in many respects to the case before the Court, the Commissioner issued a notice of final partnership administrative adjustment with respect to N.C.F. Energy Partners (NCF) determining adjustments to NCF's tax returns for 1982 and 1983. The FPAA was accompanied by an explanation of items stating that the Commissioner intended to assert additions to tax (including additions to tax under section 6661) at the individual partner level. The tax matters partner filed a petition for readjustment on NCF's behalf contesting both adjustments to partnership items and the various additions to tax mentioned in the explanation of items. The Commissioner moved to dismiss for lack of jurisdiction and to strike the allegations in the petition pertaining to additions to tax on the ground that such items constituted affected items that could be resolved only at the individual partner level following the completion of partnership level proceedings. The Court agreed with the Commissioner that the additions to tax in question were affected items that could not be raised in the partnership level proceeding. With regard to additions to tax for negligence, the Court stated in pertinent part:Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 Next
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