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has expired, we conclude that partial summary adjudication is
appropriate as to that issue in this case. Rule 121(c).
Section 6501(a) provides generally that respondent has 3
years from the date the return was filed in which to assess the
tax. Section 6501(o) provides a cross-reference to section 6229,
which extends such period in the case of adjustments pertaining
to partnership items or affected items.
Section 6229(a) provides in general that respondent has 3
years from the date of the filing of the partnership return in
which to assess the tax based on any adjustment to a partnership
item or affected item. However, if an FPAA is issued before the
end of the 3-year period of limitations of section 6229(a), that
period is suspended for the time during which a partnership-level
proceeding may be brought under section 6226 and, if such a
proceeding is timely brought, until a decision in that proceeding
becomes final, and for 1 year thereafter. Sec. 6229(d).
Sections 7481 and 7483 provide generally that a decision of this
Court becomes final, in the absence of a timely filed notice of
appeal, 90 days from the date the decision is entered.
The parties do not dispute that the section 6501(a) period
of limitations for issuing notices of deficiency to petitioners
pursuant to section 6212, as extended by Form 872, expired on
June 30, 1995, prior to the issuance of any such deficiency
notice to petitioners, unless section 6229(a) and (d) applies to
suspend such period. Here, the Decision became final on June 11,
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