- 23 -
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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