- 14 -
need not conclude that the agency construction was the only
one it permissibly could have adopted to uphold the
construction, or even the reading the court would have
reached if the question initially had arisen in a judicial
proceeding. [Chevron U.S.A., Inc. v. Natural Resources
Defense Council, Inc., supra at 843 n.11; citations
omitted.]
In promulgating regulations, the Secretary has the
discretion to formulate rules not found in the statute:
"supplementation of a statute is a necessary and proper part of
the Secretary's role in the administration of our tax laws."
Hachette USA, Inc. v. Commissioner, 105 T.C. 234, 251 (1995),
affd. per curiam 87 F.3d 43 (2d Cir. 1996). "'The power of an
administrative agency to administer a congressionally created
* * * program necessarily requires the formulation of policy and
the making of rules to fill any gap left, implicitly or
explicitly, by Congress.'" Chevron U.S.A., Inc. v. Natural
Resources Defense Council, Inc., supra at 843 (quoting Morton v.
Ruiz, 415 U.S. 199, 231 (1974)).
Section 301.6224(c)-3T, Temporary Proced. & Admin. Regs.,
supra, is consistent with the TEFRA goal of promoting the uniform
adjustment of partnership items. H. Conf. Rept. 97-760, at 600,
602 (1982), 1982-2 C.B. 662, 664; see Maxwell v. Commissioner, 87
T.C. at 787. It furthers this goal by ensuring the integrity of
those original settlement agreements with which requests for
consistent settlement terms may be made. The regulation
accomplishes this through two requirements. First, the
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