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Nor does the fact that respondent had already issued
petitioners a notice of deficiency for 1980 (i.e., the 1984
notice) serve to prohibit respondent from issuing the affected
items notice of deficiency to petitioners for the same year. See
sec. 6230(a)(2)(C); Hemmings v. Commissioner, 104 T.C. 221, 226
n.6 (1995); Boyd v. Commissioner, 101 T.C. 365, 372-73 (1993).
Petitioners rely incorrectly on Roberts v. Commissioner, 94 T.C.
853 (1990), for a contrary result. There, the Commissioner
issued notices of deficiency disallowing the taxpayers' claimed
losses from TEFRA partnerships because the losses exceeded the
amounts for which the taxpayers were at risk under section 465.
The Commissioner never issued an FPAA to the partnerships, and
the taxpayers argued that their at-risk amounts were partnership
items that had to be determined at the partnership level. The
Court held that the taxpayers' at-risk amounts with regard to the
partnerships were affected items and did not have to be
determined at the partnership level. See id. at 861.
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