- 54 -
Tex. Rev. Civ. Stat. Ann. art. 6132a (West 1970). TFV has failed
to prove that AMCOR was admitted as a co-general partner of the
partnership in accordance with TULPA section 10(5) on or before
February 5, 1985. We reject TFV’s other arguments for the
reasons set forth supra in section III.B.1.e.(1) and (2).8
We find that the TFV 1984 Form 1065 was not signed by any
partner who had authority to sign it, and, consequently, it was
not a valid partnership return. The TFV FPAA was issued before
expiration of the section 6229(a) assessment period and was
effective to suspend the running of that period. See supra
sec. III.B.1.f.
2. 1985 Taxable Year
The issue here is the same as it is with respect to DV-85
for 1985. See supra sec. V.B. The partnership timely filed the
TFV 1985 Form 1065, and, unless the 3-year period was extended,
the TFV FPAA, issued on April 10, 1991, was issued after the
expiration of the 3-year period. Respondent relies on the
September 29 TFV Form 872-P for 1985 to show such extension.
There are technical defects in the June 16 and September 29
letters, and respondent concedes that neither of them complies
with the requirements of section 301.6231(a)(7)-1T(e), Temporary
Proced. & Admin. Regs., 42 Fed. Reg. 6791 (Mar. 5, 1987), for
designating a TMP. Also, respondent concedes that Mr. Schreiber,
8 TFV has not produced any agreement by which AMCOR was
engaged as managing partner of the partnership.
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