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Commissioner, 99 T.C. 109, 112 (1992). Thus, respondent’s
determinations are timely.
With respect to the affected items, petitioner contends that
he is not liable for a section 6662(a) accuracy-related penalty,
taxes on his 1996 and 1997 Social Security benefits, or
additional self-employment taxes. Indeed, pursuant to this
Court’s April 26, 2002, decision, petitioner is not liable for a
section 6662(a) accuracy-related penalty relating to 1996.5 The
computational adjustments resulting from adjustments of the
partnership items, however, subjected a portion of petitioner’s
Social Security benefits to tax and increased his self-employment
tax liability. See secs. 86(a) through (d), 1401, 1402,
6231(a)(6). Thus, respondent’s deficiency determinations are
sustained.
Contentions we have not addressed are irrelevant, moot, or
meritless.
5 Congress amended sec. 6221 to provide that for
partnership taxable years ending after Aug. 5, 1997, the
partnership-level proceeding includes the determination of
penalties, additions to tax, or additional amounts relating to an
adjustment to partnership items. See Taxpayer Relief Act of
1997, Pub. L. 105-34, sec. 1238(a), 111 Stat. 1026. The sec.
6662(a) accuracy-related penalty in this proceeding, however,
relates to 1996 (i.e., prior to the effective date of the
amendment to sec. 6221) and is, thus, an affected item dependent
on factual determinations to be made at the partner level. See
secs. 6230(a)(2)(A)(i), 6231(a)(5); Saso v. Commissioner, 93 T.C.
730, 734 (1989).
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