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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