TAX COURT OPINION

Case: ASA Investerings Partnership; Alliedsignal, Inc., Tax Matters Partner
Docket Number: 27320-96
Judge: Ruwe
Opinion Type: reported
Filed: 05/22/2002
Pages: 3

. 118 T. C. No. 26 UNITED STATES TAX COURT can. STAT. t (TDGE . FILES ASA INVESTERINGS PARTNERSHIP, ALLIEDSIGNAL, INC., TAX MATTERS COMMISSIONER OF INTERNAL REVENUE, Respondent PARTNER, Petitioner v Docket No. 27320-96. Filed May 22, 2002. P filed a motion to redetermine interest under sec. 7481(c), jurisdiction on the basis that a sec. 6215, assessment has not been made. I.R.C. R moves to dismiss for lack of I.R.C., Held: Sec. 7481(c), I.R.C., requires that "an An assessmen't under sec. 6215, I.R.C., petition hastbeen f-iled, and the assessment has been,made by the Secretary under section 6215". I.R.C., can only occur where a notice of deficiency -has been issued, a sec. 6213(a), Tax Court has redetermined or sustained a deficiency by a decision that has become final~'. involves a unified partnership proceeding for the readjustrtient of partnership items. 6234, Court decisions in unified partnership proceedings, and no deficiencies have been redetermined by the Tax-Courtin this. case. I.R.C. Deficiencies are not redetermined by Tax S.ee ASA Investerings Pship. v. .The instant case -Seetsecs. 6221- BERVED MAY 2 2 2002 - 7 - the Code, has occurred under the provisions of Subchapter B of the Code, including Section 6215." We disagree.7 It is clear that a section 6215 assessment did not and could not occur in this case. Section 6215 requires a petition filed by the taxpayer with the Tax Court and an amount redetermined as the deficiency by a decision of the Tax Court which has become final.8 Our jurisdiction to redetermine a deficiency arises only in the case of a valid notice of deficiency and the filing of a timely petition for review under section 6213(a). Savage v. Commissioner, 112 T.C. 46, 48 (1999); Monge v. Commissioner, 93 T.C. 22, 27 (1989).9 7The mere prospect, assuming one does exist here, of a sec. 6215 assessment's being made is not sufficient to confer jurisdiction upon this Court for purposes of sec. 7481(c). 7481(c) (2) (A)(i) "will be made" or "should have been made". redetermine interest which is based on the mere prospect of a sec. 6215 assessment would be premature. requires that "an assessment has been made", not A motion to Sec. 8Sec. 6215 provides: SEC. 6215(a). General Rule.--If the taxpayer the entire amount files a petition with the Tax Court, redetermined as the deficiency by the decision of Tax Court which has become final shall be assessed and shall be paid upon notice and demand from the Secretary. deficiency by the Secretary but disallowed as such by the decision of shall be assessed or be collected by levy or by proceeding in court with or without assessment. the Tax Court which has become final the amount determined as a No part of the 9Sec. 6230(a)(2) (A) (i) does not discharge the necessary requirements that must exist for the deficiency procedures to apply, and, F, ch. 63 of the Code) that provision incorporates subch. B (subtit. in its entirety. indeed, _ 9 _ computational adjustments.¹° We cannot redetermine deficiencies under section 6226.¹¹ See, e.g., Maxwell v. Commissioner, 87 T.C. 783, 787 (1986). Our prior decision in this case, ASA Investerings Pship. v. Commissioner, T.C. Memo. 1998-305, was not a decision which we made under the deficiency procedures. And, deficiencies which are attributable to computational adjustments are assessed under the general assessment authority of section ¹°Respondent claims that as a result of the partnership- A computational adjustment is defined as level proceeding, he has made certain computational adjustments against petitioner. "the change in the tax liability of.a partner which properly reflects the treatment under this subchapter of a partnership item." Sec. 6231(a)(6). any interest due with respect of treatment of partnership items." Temporary Proced. 1987). Our deficiency procedures generally do not apply to the Sec. 301.6231(a)(6)-1T(b), & Admin. Regs., 52 Fed. Reg. 6791 (Mar. 5, tax attributable to adjustments to reflect properly the "A computational adjustment to any underpayment or overpayment includes • assessment or collection of a computational adjustment, sec. 6230(a) (1), and a notice of deficiency need not be issued, White v. Commissioner, 95 T.C. 209, 211-212 (1990). However, under sec. 6230(a)(2) (A)(i), our deficiency procedures do apply with respect to any deficiency attributable to affected items which require partner-level determinations. ¹¹Seesec. 6226(f), which provides: SEC. 6226(f). Scope of Judicial Review.--A court with which a petition is filed in accordance with this section shall have jurisdiction to determine all partnership items of partnership taxable year to which the notice of final partnership administrative adjustment relates, proper allocation of such items among the partners, and the applicability of any penalty, addition to tax, or additional amount which relates to an adjustment to a partnership item. the partnership for the the