- 9 -
Energy Partners v. Commissioner, 89 T.C. 741, 744 (1987); Maxwell
v. Commissioner, supra at 792 n.7.
The second type of affected item is an adjustment to a
partner’s tax liability to reflect the proper treatment of a
partnership item that is dependent upon factual determinations to
be made at the individual partner level. N.C.F. Energy Partners
v. Commissioner, supra at 744. Section 6230(a)(2)(A)(i) provides
that the normal deficiency procedures apply to those affected
items that require partner-level determinations. See N.C.F.
Energy Partners v. Commissioner, supra at 743-744; see also
Crowell v. Commissioner, 102 T.C. 683, 689 (1994). A valid
notice of deficiency concerning an affected item generally is
dependent upon a final decision in the underlying partnership-
level proceeding. Sec. 6225(a); GAF Corp. & Subs. v.
Commissioner, supra at 526 (citing Dubin v. Commissioner, 99 T.C.
325, 328 (1992)); see Crowell v. Commissioner, supra at 694-695.
In 1997, Congress passed the Taxpayer Relief Act of 1997,
Pub. L. 105-34, sec. 1237(a) and (b), 111 Stat. 1025, amending
the TEFRA provisions to add specific rules that are applicable
when the spouse of a partner seeks relief from joint and several
liability on a joint tax return. As discussed in detail below,
the new provisions, set forth in section 6230(a)(3) and
6230(c)(5), prescribe the procedures under which a spouse of a
partner seeking relief under section 6015 may raise such a claim
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