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actual partners is not a “partnership item” under section 6221
and cannot be addressed in a partnership level proceeding. We do
not have jurisdiction under section 6226 to determine the
identity of the partners in the two partnership level
proceedings. Maxwell v. Commissioner, supra. In the absence of
a justiciable claim for relief in the petition for review, we
shall dismiss each case for failure to state a claim upon which
relief can be granted.
B. The Notice of Deficiency Issued to the Grigoracis
Next we consider the Grigoracis’ request that we review
respondent’s determination of a deficiency for the Grigoracis’
1996 tax year and a related penalty. Respondent initially
adopted the position that the notice of deficiency was issued
pursuant to section 6212. After the Court requested additional
briefing by the parties, respondent claimed that the notice of
deficiency is entirely an affected items notice of deficiency
under section 6230(a)(2). Respondent argues that the notice was
issued before the close of the partnership proceedings and should
be dismissed pursuant to GAF Corp. v. Commissioner, 114 T.C. 519
(2000).
1. Is the Notice of Deficiency an Affected Items
Notice of Deficiency?
Pursuant to section 6230(a)(2), the Commissioner will issue
an affected items notice of deficiency to the taxpayer when a
deficiency is attributable to an affected item that requires a
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