8
OPINION
A. Review of the FPAAs
In a partnership level proceeding, our jurisdiction is
limited to review of the Commissioner’s adjustments to
partnership items. Sec. 6226(f). Thus, we must initially decide
whether a partnership level proceeding is the appropriate method
for us to review respondent’s determination that the partners of
record are not the true and actual partners in the partnerships.
If this is a review to be conducted at the partnership level, we
review the petitions filed by the tax matters partners. If this
is a partner level determination, we must dismiss the two
partnership proceedings because the only determinations
petitioned by the tax matters partners were the Commissioner’s
determinations to change the identity of the partners.
1. TEFRA Procedures
The unified audit and litigation procedures were enacted as
part of the Tax Equity and Fiscal Responsibility Act of 1982
(TEFRA), Pub. L. 97-248, sec. 401(a), 96 Stat. 648, and are
commonly referred to as the TEFRA procedures. The TEFRA
procedures provide a method for adjusting “partnership items” in
a single unified partnership proceeding, rather than in multiple
separate actions against each partner. Maxwell v. Commissioner,
87 T.C. 783, 787 (1986). Specifically, section 6221 provides
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Last modified: May 25, 2011