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* * * * * * *
(c) Time and manner of requesting consistent
settlements--(1) In general. A partner desiring settlement
terms consistent with the terms of any settlement agreement
entered into between any other partner and the Service shall
submit a written statement to the Internal Revenue Service
office that entered into the settlement.
* * * * * * *
(3) Time for filing request. The statement shall be
filed not later than the later of --
(i) The 150th day after the day on which the notice of
final partnership administrative adjustment is mailed to the
tax matters partner, or
(ii) The 60th day after the day on which the settlement
was entered into.
At the time the cash settlements involved in these cases were
entered into, there was no statutory or regulatory provision that
placed on respondent the duty to notify each partner in a TEFRA
partnership that a settlement was entered into. Rather, section
6223(g) and section 301.6223(g)-1T(b)(1)(iv), Temporary Proced. &
Admin. Regs., 52 Fed. Reg. 6786 (Mar. 5, 1987), placed the duty on
the TMP to keep each partner informed about settlement offers that
had been entered into by partners. It was the TMP, not
respondent, who had the duty of notification to other investor-
partners of the fact and date that settlements were entered into.
Movants erroneously rely on Rule 248 as a ground for
establishing that, during 1986 through 1988, notice to them of the
cash settlements was defective. Rule 248(c)(1), which requires
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