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partnership proceeding.” Maxwell v. Commissioner,
supra at 788. (Emphasis added.) We further explained
that under the rules of the Tax Court “[this] ‘Court
does not have jurisdiction of a partnership action’ if
no FPAA has been issued.” Maxwell v. Commissioner,
supra at 788. Because no FPAA had been issued to the
partnership, we did not have jurisdiction to
redetermine any portion of a deficiency attributable to
partnership items. Maxwell v. Commissioner, supra at
789.
We did not, however, conclude in Maxwell that if
respondent had issued an FPAA to the partnership, we
would have had jurisdiction to redetermine the portion
of the deficiency attributable to both partnership and
nonpartnership items in a single proceeding. Rather,
we concluded that we would only have jurisdiction to
redetermine partnership items in a separate partnership
proceeding if respondent had issued an FPAA [to] the
partnership. Consequently, we reject petitioners’
contention that partnership items may be litigated in a
nonpartnership proceeding if an FPAA has been issued to
the partnership before a partner’s petition is
filed.[10]
In Trost, the taxpayers argued that if we did not retain
jurisdiction to determine overpayments attributable to the
10Respondent’s position in the instant case is also
inconsistent with the position he recently took in the case of
Kanter v. Commissioner, docket No. 7553-99, where on Apr. 21,
2000, respondent filed a motion to dismiss for lack of
jurisdiction. In Kanter, the Commissioner had issued a notice of
deficiency for an affected item after we had entered a decision
in the related partnership proceeding, but before our decision
had become final. (The Court of Appeals subsequently affirmed
our decision in the partnership case.) Nevertheless, the
Commissioner moved to dismiss the deficiency case arguing that
the notice of deficiency was invalid because the Commissioner had
no authority to issue the notice of deficiency regarding affected
items until after the decision in the partnership proceeding had
become final. The Commissioner cited Dubin v. Commissioner, 99
T.C. 325 (1992), and Maxwell v. Commissioner, 87 T.C. 783 (1986),
in support of his motion to dismiss.
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