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The Affected Items Notice of Deficiency
The Court’s jurisdiction to redetermine a deficiency
attributable to an affected item is dependent upon a valid
(affected items) notice of deficiency and a timely filed
petition. Crowell v. Commissioner, 102 T.C. at 694. The record
reflects, and the parties agree, that the adjustments set forth
in the notice of deficiency are attributable to adjustments to
partnership items. Those partnership items are the subject of
the partnership-level proceeding that is pending before the
District Court. Under the circumstances, it follows that the
notice of deficiency is invalid, and it is insufficient to permit
petitioners to invoke the Court’s jurisdiction to redetermine a
deficiency under section 6213(a). GAF Corp. & Subs. v.
Commissioner, 114 T.C. at 528; Maxwell v. Commissioner, 87 T.C.
at 788, 793.
Section 6015
Although petitioner may not invoke the Court’s jurisdiction
under section 6213(a), the petition includes allegations that
petitioner is entitled to relief from joint and several liability
on a joint return under section 6015. Respondent maintains that
the Court lacks jurisdiction to review petitioner’s claim for
relief under section 6015 because (1) the notice of deficiency
upon which the petition is based is invalid and (2) petitioner’s
entitlement to relief under section 6015 is an affected item that
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Last modified: November 10, 2007