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April 10, 1991, was issued after the expiration of the 3-year
period. Respondent relies on the DV-85 Form 872-P for 1985 to
show such extension. There are technical defects in each of the
three letters, and respondent concedes that none of them complies
with the requirements of section 301.6231(a)(7)-1T(e), Temporary
Proced. & Admin. Regs., 52 Fed. Reg. 6791 (Mar. 5, 1987), for
designating a TMP. Respondent also concedes that Mr. Schreiber
was not the TMP of DV-85 at the time he executed the DV-85 Form
872-P for 1985. Nevertheless, respondent argues that the DV-85
Form 872-P for 1985 was effective to extend the 3-year period for
all of the partners of the partnership since Mr. Schreiber was
authorized by the partnership in writing to enter into an
agreement with respondent to so extend the 3-year period. See
sec. 6229(b)(1)(B). DV-85 argues that Mr. Schreiber was not so
authorized. We believe that he was authorized in writing to
enter into such agreement, and we so find.
2. Relevant Law
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,
alternatively, (1) the tax matters partner or (2) any other
person authorized by the partnership in writing to enter into
such an agreement. Section 301.6229(b)-1T, Temporary Proced. &
Admin. Regs., 52 Fed. Reg. 6784 (Mar. 5, 1987), Extension by
agreement (Temporary), provides:
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