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with respect to the partnership’s 1984 taxable year. See supra
sec. III.B.1.a.
2. 1985 Taxable Year
a. Introduction
The partnership timely filed the AVA 1985 Form 1065 on
April 14, 1986, and, unless the 3-year period was extended, the
AVA FPAA, issued on April 10, 1991, was issued after the
expiration of the 3-year period. Respondent relies on the AVA
Form 872-P for 1985 to show such extension. AVA argues that the
AVA Form 872-P for 1985 is invalid, primarily because (AVA
argues) George L. Schreiber was not the TMP of the partnership at
the time he executed that document. Whether Mr. Schreiber was
then a TMP of the partnership turns on whether the September 30
letter, purporting to designate him the TMP of the partnership,
is valid. AVA argues that it is not. We believe that the
September 30 letter is valid and so find.
b. Code and Regulations
As stated supra in section II.A., section 6229(b)(1)(B)
provides that the 3-year period may be extended with respect to
all partners by an agreement entered into by respondent and the
TMP.
In pertinent part, the term “tax matters partner” is defined
in section 6231(a)(7)(A) as “the general partner designated as
the tax matters partner as provided in regulations”.
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