Alan H. Ginsburg and Estate of Harriet F. Ginsburg, Deceased, Alan H. Ginsburg, Personal Representative - Page 2

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                    R sent a notice of deficiency for 1995 to Ps                      
               before the expiration date of the last Form 872.                       
               However, the Forms 872 did not specify that they also                  
               included tax attributable to partnership or affected                   
               items.  Ps contend that the deficiency notice adjusts                  
               partnership items and therefore is invalid.  R contends                
               that the notice adjusts affected items, not partnership                
               items.  In addition, R stated in argument that there                   
               are also adjustments of affected items which are                       
               specific to Ps’ ability to take losses that flow                       
               through from the partnership.                                          
                    Held:  The notice adjusts both partnership and                    
               affected items.  We have jurisdiction to review those                  
               adjustments to the extent that they are for affected                   
                    Held, further, under sec. 6229(b)(3), I.R.C., the                 
               notice of deficiency is untimely because the Forms 872                 
               did not reference adjustments for partnership or                       
               affected items.                                                        

               N. Jerold Cohen, Sheldon M. Kay, and Joseph M. DePew, for              
               Stephen R. Takeuchi, for respondent.                                   


               GOEKE, Judge:  This case is before us on petitioners’                  
          motions to dismiss for lack of jurisdiction and for summary                 
          judgment.  The issue raised by petitioners’ motion to dismiss is            
          whether respondent’s notice of deficiency properly adjusted                 
          losses attributable to a partnership at the partner level                   

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