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Different test cases were agreed to and were the subject of the
trial in 1992 and an opinion was rendered in 1993 in Kelley v.
Commissioner, T.C. Memo. 1993-495. The Court found in those
cases that the taxpayers were not entitled to deductions that had
been claimed in 1979 through 1982 in relation to the Swanton coal
programs and were liable for increased interest rates under
section 6621(c) as well as for penalties for negligence.
Petitioner is concerned because she was unaware of the
litigation that was going on in this Court. Petitioner argues
that respondent’s failure to notify her about the deficiency
resulted in her incurring extraordinary interest under section
6621. Under the TEFRA procedures, however, the TMP is
responsible for giving various notices to the limited partners.
See sec. 6223(g). Section 6230(f) expressly states:
SEC. 6230(f). Failure of Tax Matters Partner,
Etc., To Fulfill Responsibility Does Not Affect
Applicability of Proceeding.--The failure of the tax
matters partner, a pass-thru partner, the
representative of a notice group, or any other
representative of a partner to provide any notice or
perform any act required under this subchapter or under
regulations prescribed under this subchapter on behalf
of such partner does not affect the applicability of
any proceeding or adjustment under this subchapter to
such partner.
Petitioner was not a person entitled to notice under any special
statutory provision. See, e.g., Taylor v. Commissioner, T.C.
Memo. 1992-219 (“pass through” partners in a partnership that is
a partner in another entity are not entitled to receive copies of
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