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“Affected items depend on partnership level determinations,
cannot be tried as part of the personal tax case, and must await
the outcome of the partnership proceeding.” Id. at 792. We
explained that a “deficiency attributable to an affected item
such as a partner’s carryback of a partnership’s investment tax
credit is also a ‘deficiency attributable to a partnership
item.’” Id. at 791 n.6. Thus, following our reasoning in
Maxwell, the phrase “tax attributable to partnership items” in
section 6229(b)(3) also includes affected items.9
E. Respondent’s Position Would Have Untenable Consequences
Following respondent’s logic, we would have to conclude that
since section 6229(b)(3) applies only to partnership items, the
Forms 872 would not have to make a specific statement about
affected items that are directly related to partnership
adjustments, such as the amount of loss a partnership could claim
from a particular transaction. We think that this result is
incorrect and that it would negate the import of the statute
because it would make the application of section 6229(b)(3)
ambiguous and potentially superfluous. “An interpretation that
9Computational adjustments resulting from partnership
proceedings may be assessed directly without issuing a notice of
deficiency. See 2 McKee et al., Federal Taxation of Partnerships
and Partners, par. 9.07[2][c] (1997). We do not decide today
whether affected items that would be the subject of a
computational adjustment are included in the language of sec.
6229(b)(3) because in this case we are not dealing with that
special kind of assessment.
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