United States Tax Court May 30, 2007, 21330-04 (Kligfeld Holdings, Kligfeld Corporation, Tax Matters Partner v. Commissioner)

128 T.C. No. 16

UNITED STATES TAX COURT

KLIGFELD HOLDINGS, KLIGFELD CORPORATION, Tax Matters Partner,

Petitioner v.

COMMISSIONER OF INTERNAL REVENUE, Respondent

Docket No. 21330-04. Filed May 30, 2007.

In 2004, R sent a notice of deficiency to one of

P’s partners for his 2000 taxable year. Because the

item which R adjusted was an affected item under

section 6231(a)(5), I.R.C.