- 10 -
no particular congressional intent as to the nature of consistent
settlements.10
Under section 6230(k), however, the Secretary "shall
prescribe such regulations as may be necessary to carry out the
purposes" of subchapter C (the TEFRA provisions). Regulations
under section 6224(c)(2) were proposed on April 18, 1986. See 51
Fed. Reg. 13231 (Apr. 18, 1986). Pursuant to the authority of
sections 6230(k) and 7805,11 T.D. 8128, 1987-1 C.B. 325, 325-326,
temporary regulations identical to the proposed regulations were
promulgated shortly thereafter. Section 301.6224(c)-3T,
Temporary Proced. & Admin. Regs., 52 Fed. Reg. 6787 (Mar. 5,
1987), provides, in pertinent part:
[Sec.] 301.6224(c)-3T. Consistent settlements
(Temporary).--(a) In general. If the Service enters into a
settlement agreement with any partner with respect to
partnership items, the Service shall offer to any other
partner who so requests * * * settlement terms which are
consistent with those contained in the settlement agreement
entered into.
(b) Requirements for consistent settlements.
"Consistent" settlement terms are those based on the same
determinations with respect to partnership items.
Settlements with respect to partnership items shall be self-
contained; thus, a concession by one party with respect to a
10
The conference report simply notes in passing: "The
Secretary must offer to any partner who so requests settlement
terms that are consistent with the settlement with any other
partner." H. Conf. Rept. 97-760, at 602 (1982), 1982-2 C.B. 600,
664.
11
Sec. 7805(a) generally provides that the Secretary
"shall prescribe all needful rules and regulations for the
enforcement of this title".
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