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Reg. 6793 (Mar. 5, 1987), and section 301.6231(a)(7)-1(l)(1)(iv),
Proced. & Admin. Regs.
Our understanding of petitioner’s argument is based on the
following progression: (1) Pursuant to section 6231(c)(2), the
Secretary is granted discretion by Congress to prescribe
regulations concerning the special enforcement areas enumerated
in section 6231(c)(1); (2) this discretion allows the Secretary
to promulgate regulations to determine when treating items as
partnership items will interfere with the effective and efficient
enforcement of the internal revenue laws; (3) once such a
determination is made by the Secretary, it is mandatory that a
partner’s partnership items be treated as nonpartnership items,
sec. 6231(c)(2); (4) by regulation, the Secretary has determined
that “The treatment of items as partnership items with respect to
a partner under criminal investigation for violation of the
internal revenue laws relating to income tax will interfere with
the effective and efficient enforcement of the internal revenue
laws”, sec. 301.6231(c)-5T, Temporary Proced. & Admin. Regs.,
supra; (5) the regulation requires that notice be sent to the
partner that his partnership items will be treated as
nonpartnership items, id.; and (6) therefore, at the initiation
of a criminal investigation of a TMP, it is mandatory that (a)
the partner’s partnership items become nonpartnership items, (b)
the partner be sent notice, and (c) the partner be removed as TMP
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