118 T.C. No. 26
UNITED STATES TAX COURT
ASA INVESTERINGS PARTNERSHIP, ALLIEDSIGNAL, INC., TAX MATTERS
PARTNER, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 27320-96. Filed May 22, 2002.
P filed a motion to redetermine interest under
sec. 7481(c), I.R.C. R moves to dismiss for lack of
jurisdiction on the basis that a sec. 6215, I.R.C.,
assessment has not been made.
Held: Sec. 7481(c), I.R.C., requires that “an
assessment has been made by the Secretary under section
6215”. An assessment under sec. 6215, I.R.C., can only
occur where a notice of deficiency has been issued, a
sec. 6213(a), I.R.C., petition has been filed, and the
Tax Court has redetermined or sustained a deficiency by
a decision that has become final. The instant case
involves a unified partnership proceeding for the
readjustment of partnership items. See secs. 6221-
6234, I.R.C. Deficiencies are not redetermined by Tax
Court decisions in unified partnership proceedings, and
no deficiencies have been redetermined by the Tax Court
in this case. See ASA Investerings Pship. v.
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