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Petitioner argues that, in the event the District Court
action is dismissed, this Tax Court action will be the only
viable action under section 6226. He then acknowledges that he
“filed the subject Tax Court petition as a protective measure to
ensure that he is not denied a Due Process forum in which to
contest each of the proposed adjustments to his taxable income”.
Section 6226 pertains to petitions filed in response to an FPAA
issued to a partnership. Therefore, in the event that the
District Court case is dismissed for lack of jurisdiction,
jurisdiction in the Alverstone SIF and Voltaire Tax Court case at
docket No. 8753-05 may survive as a section 6226(b) proceeding
because that petition was filed in response to the FPAA issued on
December 17, 2004. See sec. 6226(b). This case, however, would
not be authorized under section 6226(b) because this case was
filed in response to the notice of deficiency sent to petitioner,
not in response to the FPAA.
The Commissioner generally must wait until a partnership-
level proceeding is over to determine a liability attributable to
a partnership item. See sec. 6225(a); Maxwell v. Commissioner,
87 T.C. 783, 788 (1986). Section 6225(a) states:
SEC. 6225(a). Restriction on Assessment and
Collection.-- Except as otherwise provided in this
subchapter, no assessment of a deficiency attributable
to any partnership item may be made (and no levy or
proceeding in any court for the collection of any such
deficiency may be made, begun, or prosecuted) before--
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