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decision of the court in such proceeding has become
final.
Additionally, the Commissioner generally must follow the
deficiency procedures before assessing a liability related to an
affected item that requires a partner-level determination. See
sec. 6230(a)(2). Under section 6231(a)(3), (4), and (5),
“partnership item”, “nonpartnership item”, and “affected item”
are defined as follows:
(3) Partnership item.--The term
“partnership item” means, with respect to a
partnership, any item required to be taken
into account for the partnership’s taxable
year under any provision of subtitle A to the
extent regulations prescribed by the
Secretary provide that, for purposes of this
subtitle, such item is more appropriately
determined at the partnership level than at
the partner level.
(4) Nonpartnership item.--The term
“nonpartnership item” means an item which is
(or is treated as) not a partnership item.
(5) Affected item.--The term “affected
item” means any item to the extent such item
is affected by a partnership item.
Because the tax treatment of affected items depends on
partnership-level determinations, affected items cannot be tried
as part of a partner’s personal tax case until the resolution of
the partnership proceeding. GAF Corp. & Subs. v. Commissioner,
supra at 526 (citing Dubin v. Commissioner, 99 T.C. 325, 328
(1992)). Thus, the Court does not have jurisdiction to consider
partnership items or affected items while a partnership
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Last modified: March 27, 2008