Alan H. Ginsburg and Estate of Harriet F. Ginsburg, Deceased, Alan H. Ginsburg, Personal Representative - Page 20

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          partnership and affected items unless it specifically so                    
          provides.’”  Id. (quoting 2 Willis et al., Partnership Taxation,            
          par. 20.08[2][a] (6th ed. 1999)).8                                          
               In his own manual, the Commissioner emphasized the need to             
          include a reference to affected items in the Form 872.  See                 
          Internal Revenue Manual (IRM)  While the IRM does not           
          have the force of law, the manual provisions do constitute                  
          persuasive authority as to the IRS’s interpretation of the                  
          statute.  Griswold v. United States, 59 F.3d 1571, 1576 n.8 (11th           
          Cir. 1995).                                                                 
               In Maxwell v. Commissioner, 87 T.C. at 791 n.6, we                     
          determined that a deficiency attributable to an affected item is            
          a “deficiency attributable to a partnership item.”  Id.   The               
          issue in Maxwell was whether we had jurisdiction over a partner’s           
          deficiency proceeding when the items that were the subject of the           
          adjustments were affected items determined by reference to a                
          partnership item that was not the subject of a partnership level            
          proceeding as required by section 6225(a).  We determined that we           
          did not have jurisdiction over the affected item at issue because           

               8See 2 Willis et al., Partnership Taxation, par. 20.08[2][a]           
          (6th ed. 1999) (citing sec. 6229(b)(3)); 13 U.S. Tax Rep. (RIA)             
          par. 62,214.08 (2006) (“An agreement to extend the period of                
          limitations on assessment and collection under I.R.C. �                     
          6501(c)(4) applies to the period of limitations for assessment of           
          income tax attributable to a partnership item or affected item              
          only if the agreement expressly provides that it applies to tax             
          attributable to partnership items.”).                                       

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