Alice M. Beagles - Page 9

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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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