Rodney J. and Noreen E. Blonien - Page 1

                                   118 T.C. No. 34                                    

                               UNITED STATES TAX COURT                                

               RODNEY J. BLONIEN AND NOREEN E. BLONIEN, Petitioners v.                
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      

               Docket No. 2660-00.                Filed June 12, 2002.                

                    R issued an “affected items” notice of deficiency                 
               to P for 1992, attributable to P’s distributive share                  
               of cancellation of debt income of an insolvent law                     
               partnership.  R claims that the period for assessment                  
               of partnership items under sec. 6229, I.R.C., has not                  
               expired by reason of the extension of the period of                    
               limitations by the partnership’s tax matters partner.                  
               P claims the separate period of limitations relating to                
               partnership items in sec. 6229, I.R.C., does not apply                 
               to him because he never became a partner in the                        
               partnership, and that the period of limitations for                    
               assessing nonpartnership items under sec. 6501, I.R.C.,                
               has expired.  R claims we lack jurisdiction to consider                
               P’s argument that he was not a partner, and that                       
               assessment of the deficiency is therefore timely under                 
               sec. 6229, I.R.C.                                                      
                    Held:  We have no jurisdiction to consider P’s                    
               argument that he was not a partner.  Whether P was a                   
               partner is a partnership item that can be challenged                   
               only at the partnership level.  P has no standing to                   
               challenge on due process grounds the partnership-level                 

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