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(that Mr. Blonien was not a partner) that was inconsistent with
the position taken by the partnership on the Schedule K-1 (that
Mr. Blonien was a partner).
The TEFRA provisions incorporate the duty of consistency,
requiring partners on their individual returns to follow the
return filed by the partnership. Section 6222(a) provides:
“A partner shall, on the partner’s return, treat a partnership
item in a manner which is consistent with the treatment of such
partnership item on the partnership return.” If a partner
believes that the partnership’s treatment of an item is
erroneous, the partner may elect out of the duty of consistency
by treating the item inconsistently with the partnership’s
treatment and filing “with the Secretary a statement identifying
the inconsistency.” Sec. 6222(b)(1)(B). Section 301.6222(b)-1T,
Temporary Proced. & Admin. Regs., 52 Fed. Reg. 6782 (Mar. 5,
1987), provides that “the statement identifying an inconsistency
described in section 6222(b)(1)(B) shall be filed by filing the
form prescribed for that purpose in accordance with the
instructions accompanying that form.” The instructions to Form
8082 at all relevant times required the filing of Form 8082 if
“you believe an item was not properly reported on the Schedule K-
1 * * * you received from the partnership”.
Petitioners were aware of the requirement to file Form 8082
in 1992; they filed Form 8082 with their 1992 return to take a
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