Michael V. Domulewicz and Mary Ann Domulewicz - Page 23




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          concluded similarly.  See sec. 301.6231(a)(6)-1T(a)(2), Temporary           
          Proced. & Admin. Regs., quoted supra note 12 (explaining that any           
          penalty related to an adjustment of a partnership item is not               
          subject to the deficiency procedures and may be directly assessed           
          following a partnership proceeding, on the basis of                         
          determinations in that proceeding, regardless of whether                    
          partner-level determinations may be required).16  Because the               
          amendment is applicable to this case, i.e., the relevant taxable            
          year of DIP ended after August 5, 1997, we shall dismiss for lack           
          of jurisdiction the part of this case that pertains to the                  
          accuracy-related penalties.  Accord Fears v. Commissioner,                  
          129 T.C.     (2007).                                                        
               We note in closing that we are not unmindful that a plain              
          reading of section 6230(a)(2)(A)(i), as amended by TRA section              
          1238(b)(2), may sometimes permit (as it apparently does here) the           
          Commissioner to assess a partnership-item penalty before the                
          deficiency to which the penalty relates is adjudicated.  We doubt           
          that the drafters of the statute and the regulations, in                    
          excluding partnership item penalties from the deficiency                    
          procedures, contemplated a situation like this where the                    
          deficiency underlying the partnership-item penalty is                       

               16 See also sec. 301.6231(a)(6)-1(a)(3), Proced. & Admin.              
          Regs., effective for partnership taxable years beginning on or              
          after Oct. 4, 2001 (language similar to that in sec.                        
          301.6231(a)(6)-1T(a)(2), Temporary Proced. & Admin. Regs.,                  
          supra).                                                                     






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