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Prompt assessment (Temporary).--The treatment of
items as partnership items with respect to a partner on
whose behalf a request for a prompt assessment of tax
under section 6501(d) is filed will interfere with the
effective and efficient enforcement of the internal
revenue laws. Accordingly, partnership items of such a
partner arising in any partnership taxable year ending
with or within any taxable year of the partner with
respect to which a request for a prompt assessment of
tax is filed shall be treated as nonpartnership items
as of the date that the request is filed.
In sum, the partnership items of a partner on whose behalf a
request for prompt assessment of income tax is filed under
section 6501(d) shall be treated as nonpartnership items as of
the date that the request for prompt assessment is filed.5
Petitioners contend that they are entitled to summary
judgment that the notices of deficiency for affected items were
issued beyond the period of limitations on the ground that both
decedent's and Mrs. Callaway's partnership items converted to
nonpartnership items upon the filing of a request for prompt
assessment on decedent's behalf on December 23, 1991. Although
5 The filing of a request for prompt assessment on behalf
of a deceased partner presents special enforcement problems with
respect to TEFRA partnership proceedings due to the abbreviated
period of limitations associated with such a request. In
particular, sec. 6501(d) establishes an exception to sec. 6501(a)
which sets forth the general rule that the amount of any income
tax shall be assessed within 3 years after a tax return is filed.
Sec. 6501(d) provides that a request for prompt assessment may be
filed with respect to any tax (except estate tax) for which a
return is required by a decedent, or by his estate during the
period of administration, or by a corporation, and that such tax
generally shall be assessed within 18 months after filing of such
request but not later than 3 years after the return was filed.
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Last modified: May 25, 2011