- 11 -
timely (the petition was timely in Maxwell), we would have had
jurisdiction. Once we acquire jurisdiction over a deficiency,
subsequent events do not affect our jurisdiction. See Dorl v.
Commissioner, 57 T.C. 720 (1972); Main-Hammond Land Trust v.
Commissioner, 17 T.C. 942, 956 (1951), affd. 200 F.2d 308 (6th
Cir. 1952).
Opinions subsequent to Maxwell explicitly state that we lack
jurisdiction over affected items in a notice of deficiency that
was issued prior to the completion of the related TEFRA
partnership proceedings because, to the extent the notice is
based on affected items, such a notice is invalid. In Frazell v.
Commissioner, 88 T.C. 1405 (1987), the Commissioner issued a
notice of deficiency for 1982 that was dependent upon
partnership-level adjustments. The taxpayer moved to dismiss for
lack of jurisdiction because the TEFRA partnership procedures had
not been followed. We framed the issue as follows:
We must decide whether ACTF was a partnership for
Federal income tax purposes prior to 1983. If it was,
and if it had a 1982 taxable year beginning after
September 3, 1982, then we must grant petitioners’
cross-motion to dismiss for lack of jurisdiction
because respondent has not complied with the
partnership audit and litigation procedures (sec. 6221
et seq.), and the notice of deficiency would be
invalid. Maxwell v. Commissioner, 87 T.C. 783 (1986);
sec. 301.6221-1T(a), Temp. Proced. & Admin. Regs., 52
Fed. Reg. 6781 (Mar. 5, 1987). * * *[Id. at 1411;
emphasis added.]
Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 Next
Last modified: May 25, 2011