Ralph Tashjian - Page 14

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          has not substantiated the large deductions that he claimed                  
          against his other income in 1982, 1983, and 1984.                           
               Petitioner additionally argues that the criminal                       
          investigation of petitioner caused the partnership items of                 
          petitioner in 1982, 1983, and 1984, to become nonpartnership                
          items.  Therefore, he contends that he should not be bound by the           
          decision in Lumenetics v. Commissioner, supra, because he should            
          not have been affected by the TEFRA procedure.  The Appeals                 
          officer did not address this argument in the notice of                      
          determination, but instead grouped it with petitioner’s other               
          claims and stated that petitioner was barred from raising these             
          issues under section 6330(c)(2)(B) because he had a previous                
          opportunity to do so.                                                       
               Partnership items of a partner for a partnership taxable               
          year become nonpartnership items as of the date the IRS mails to            
          such partner a notice that such items shall be treated as                   
          nonpartnership items.  Sec. 6231(b)(1)(A).  One circumstance                
          under which this could happen is when the taxpayer is under                 
          criminal investigation.  Sec. 6231(c)(1)(B).  Section                       
          301.6231(c)-5T, Temporary Proced. & Admin. Regs., 52 Fed. Reg.              
          6793 (Mar. 5, 1987), states:                                                
                    The treatment of items as partnership items with                  
               respect to a partner under criminal investigation for                  
               violation of the internal revenue laws relating to                     
               income tax will interfere with the effective and                       
               efficient enforcement of the internal revenue laws.                    
               Accordingly, partnership items of such a partner                       
               arising in any partnership taxable year ending on or                   

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