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Before discussing the other grounds for petitioners'
motion to dismiss, it is necessary to review the provisions
on which petitioners rely, the notice provisions set forth
in section 6223, and the period of limitations on assess-
ments set forth in section 6229. We start with the notice
provisions.
As applied to partnerships with fewer than 100
partners, like the subject partnership, the unified audit
and litigation procedures set forth in sections 6221
through 6233 require the Secretary of the Treasury or his
delegate to mail to each partner notice of the beginning
of an administrative proceeding at the partnership level,
and notice of the final partnership administrative
adjustment resulting from such a proceeding. Secs.
6223(a), 7701(a)(11). Section 6223 requires the Secretary
to mail notice of the beginning of the administrative
proceeding not later than 120 days before the day on which
the notice of FPAA is mailed to the tax matters partner.
Sec. 6223 (d)(1). The statute requires the Secretary to
mail the notice of FPAA to each partner not later than 60
days after the day on which the notice of FPAA was mailed
to the tax matters partner. Sec. 6223(d)(2).
In the event that the Secretary fails to mail either
or both of the notices required by section 6223(a) to one
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