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statement attached to the check indicated that petitioners were
paying $3,498,882 for the 1999 deficiency, $757,000 for estimated
interest on the 1999 deficiency, $12,137 for the 2000 deficiency
and $1,800 for the estimated interest on the 2000 deficiency.
Pursuant to section 6213(b)(4), the payment of a deficiency after
the mailing of a notice of deficiency does not deprive this Court
of jurisdiction over the deficiency. The payment came before the
issuance of the affected items notice, and thus section
6213(b)(4) does not apply.4
B. Penalties
Respondent has determined accuracy-related penalties
pursuant to section 6662, which petitioners have not paid. We
must now determine whether we have jurisdiction to decide the
issue concerning the accuracy-related penalties. Section 6221
provides:
Except as otherwise provided in this subchapter, the tax
treatment of any partnership item (and the applicabliltiy of
any penalty, addition to tax, or additional amount which
relates to an adjustment to a partnership item) shall be
determined at the partnership level.
Further, section 301.6231(a)(6)-1T(a)(2), Temporary Income Tax
Regs., 64 Fed. Reg. 3840 (Jan. 26, 1999), provides:
(2) Changes in a partner's tax liability with respect
to affected items that require partner level determinations
4 The payment came after the statutory notice of deficiency
issued on Apr. 19, 2005. That notice of deficiency is the
subject of docket No. 12341-05. The Apr. 19, 2005, notice of
deficiency was issued prematurely.
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