Ralph Tashjian - Page 16

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          disabling conflict of interest.  However, the current situation             
          is distinguishable from River City Ranches #1 Ltd., primarily               
          because petitioner was not purporting to act as TMP and thus owed           
          no comparable fiduciary duty to other partners.                             
               Petitioner was investigated for violation of internal                  
          revenue laws occurring during 1983, 1984, and later.  The                   
          partnership items at issue arose during partnership years ended             
          on or before the last day of the latest year for which he was               
          being criminally investigated.  However, there is nothing in the            
          record to show that written notification was ever mailed to                 
          petitioner stating that his partnership items would be treated as           
          nonpartnership items.  Additionally, there is nothing to suggest            
          that the criminal investigation of petitioner would have                    
          interfered with effective and efficient enforcement of internal             
          revenue laws or would have created a disabling conflict of                  
               Accordingly, the assessments made by the IRS, based on the             
          partnership adjustments, were proper, and the failure of the                
          Appeals officer specifically to address on the merits                       
          petitioner’s argument as to the conversion of partnership items             
          does not warrant a remand of this case for another hearing.  See            
          Lunsford v. Commissioner, 117 T.C. 183, 189 (2001).                         
               Finally, petitioner contends that, during his criminal                 
          investigation, several boxes of his files were seized by the                
          investigators.  He further contends that he and/or his counsel              

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