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deficiency is invalid. It cannot support assessment or
collection.
The notice of deficiency is invalid under section 6225
because it adjusts partnership items that may not be determined
in a deficiency proceeding. GAF Corp. & Subs. v. Commissioner,
supra at 528; Maxwell v. Commissioner, supra at 789.
Additionally, the notice of deficiency is further prohibited by
section 6225 because it determines affected items, as defined in
section 6231(a)(5), prior to the completion of the related
partnership proceeding. GAF Corp. & Subs. v. Commissioner, supra
at 528. Therefore, there is no jurisdictional basis upon which
the Court may consider the adjustments in this case.
To reflect the foregoing,
An order will be entered
granting respondent’s motion to
dismiss for lack of jurisdiction.
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Last modified: May 25, 2011