Opinion ID: 71496
Heading Depth: 1
Heading Rank: 13

Heading: jurisdiction

Text: The government claims that this court lacks subject-matter jurisdiction over the Duffies' refund claim because [n]o action may be brought for a refund attributable to partnership items. 26 U.S.C. § 7422(h). The Duffies argue that Section 7422(h) does not defeat this court's subject-matter jurisdiction because the assessment of interest under Section 6621(c) is an affected item, not a partnership item. The government concedes that Section 6621(c) interest is an affected item but asserts that to decide the Duffies' claim, this court would have to revisit the Tax Court's determination of the character of the partnership-item adjustments, which is the partnership prong of Section 6621(c). The government also argues that this court lacks subject-matter jurisdiction over the Duffies' claim because they failed to file a refund claim with the IRS within the six-month TEFRA limitations period. The Duffies assert that the six-month filing requirement does not apply to this refund claim.