-8-
On June 25, 2002, the IRS sent a notice of balance due with
respect to the above-described assessments.
On June 21, 2002, the Commissioner sent to Mr. Hudspath an
affected items notice of deficiency (affected items notice) in
which the Commissioner determined that there were respective
increases in Mr. Hudspath’s income for 1996 and 1997 attributable
to flowthrough adjustments from the respective SCC-FPAA and WIN-
FPAA. In the affected items notice, the Commissioner determined
deficiencies in Mr. Hudspath’s tax for his taxable years 1996 and
1997 of $2,739 and $4,044, respectively, and an accuracy-related
penalty under section 6662(a) for his taxable year 1996 of
$955.40.
In response to the affected items notice, on September 16,
2002, Mr. Hudspath filed a petition with the Court, thereby
commencing Hudspath v. Commissioner, docket No. 14741-02 (peti-
tioner’s TEFRA-related case at docket No. 14741-02 or peti-
tioner’s affected items proceeding). In that case, petitioner
made the same type of argument that he is advancing in the
instant case, viz., the Commissioner made material misrepresenta-
tions with respect to the parties’ stipulation in petitioner’s
non-TEFRA case at docket No. 7901-00 in that that stipulation
stated that “The tax treatment of petitioner’s partnership items
relating to * * * [WIN and SCC] will be resolved in a separate
partnership proceeding conducted in accordance with the TEFRA
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