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deficiency determined by respondent was composed of the self-
employment tax on the $124,470 and an accuracy-related penalty
for the Grigoracis’ failure to treat Mr. Grigoraci as a partner
in GTWP.
The deficiency is not solely attributable to affected items
because respondent determined that the Grigoracis owed self-
employment tax on income that was not earned by GTWP. The self-
employment tax respondent determined that the Grigoracis owed on
the $92,470 is an affected item, while the self-employment tax
owed on the $32,000 is not an “affected item”.
Pursuant to GAF Corp. v. Commissioner, supra, we dismiss for
lack of jurisdiction and strike the Grigoracis’ petition to the
extent the deficiency is related to the self-employment tax on
the $92,470 of income or the accuracy-related penalty. As to the
portion of the deficiency that is self-employment tax on the
$32,000 of income, the notice was issued pursuant to section
6212. As to this portion of the notice of deficiency, we have
jurisdiction to review respondent’s determination under section
6213.
2. Review of the Section 6212 Notice of Deficiency
The notice of deficiency does not clearly articulate the
reason for recharacterizing the $32,000. On brief, respondent’s
sole argument in support of collecting self-employment tax on
this income is that Grigoraci S Corporation is a sham that should
not be recognized for Federal tax purposes. Accordingly, the
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