This is a flowchart showing how to decide whether to use a Munro computation or a Notice of Adjustment.If the partnership tax year ends before 08-06-1997 and the non-TEFRA adjustments result in a deficiency, then issue a Notice of Deficiency using a Munro computation.If the partnership tax year ends before 08-06-1997 and the non-TEFRA adjustments do not result in a deficiency, then a Notice of Deficiency cannot be issued. Any tax from the non-TEFRA adjustments cannot be assessed unless the partner’s IRC § 6501 is still open for the year that the tax is being assessed (for example, an NOL carryover caused by the non-TEFRA adjustments).If the partnership tax year ends after 08/05/1997 and it is not oversheltered and the non-TEFRA adjustments result in a deficiency, then issue a Notice of Deficiency using a Munro computation.If the partnership tax year ends after 08/05/1997 and it is oversheltered and the non-TEFRA adjustments result in a deficiency, then issue a Notice of Deficiency using a Munro computation.If the partnership tax year ends after 08/05/1997 and it is oversheltered and the non-TEFRA adjustments do not result in a deficiency and removal of the partnership loss from an open TEFRA proceeding results in a deficiency, then issue a Notice of Adjustment. If removal of the partnership loss from an open TEFRA proceeding does not result in a deficiency, then a Notice of Adjustment cannot be issued and any tax from both the non-TEFRA and TEFRA adjustments cannot be assessed.