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on January 28, 1991, when respondent mailed notices of FPAA
to the tax matters partner and the notice partners.
For the reasons discussed below, we reject
petitioners' legal conclusion that the expiration of the
period of limitations on assessment precludes respondent
from mailing notices of FPAA to the notice partners within
the time required by section 6223(d)(2). In deciding this
case, therefore, it is unnecessary to resolve the factual
dispute between the parties about whether the period of
limitations had actually expired before the notice of FPAA
was mailed to notice partners.
Petitioners' position is that the period of
limitations on assessment set forth in section 6229 is
incorporated in section 6223(d)(2), the period during which
the statute requires the Secretary to mail the notice of
FPAA to notice partners. Section 6223(d)(2) provides as
follows:
SEC. 6223(d). Period for Mailing Notice.--
* * * * * * *
(2) Notice of final partnership
administrative adjustment.--
The Secretary shall mail the notice specified in
paragraph (2) of subsection (a) to each partner
entitled to such notice not later than the 60th
day after the day on which the notice specified
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