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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) 4.31.2.6.3. 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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