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Form Date Date of Extension Date FPAA
Partnership Year1 Signed Signed Expiration Was Issued
SGE 83-2 1983 872-0 9/25/86 Indefinite 9/19/89
SGE 83-2 1984 872-0 8/01/87 Indefinite 9/19/89
SGE 83-2 1985 None – -- 9/19/89
SGE 83-2 1986 None – -- 6/25/90
SGE 83-2 1987 872-P 2/15/91 12/31/92 -–
872 4/06/91 12/31/92 –
872 7/25/92 06/30/93 -–
872-P 7/25/92 06/30/93 –
872-P 3/06/93 12/31/93 11/22/93
SGE 83-2 1988 872-P 2/14/91 12/31/92 –
872 4/06/91 12/31/92 –
872 7/25/92 06/30/93 –
872-P 7/25/92 06/30/93 –
872-P 3/06/93 12/31/93 11/22/93
SGE 83-2 1989 872 7/25/92 06/30/93 –
872-P 7/25/92 06/30/93 –
872-P 3/06/93 12/31/93 11/22/93
SGE 83-2 1990 None – – 9/12/94
SGE 83-2 1991 None – – 3/27/95
SGE 83-2 1992 None – – 6/25/95
DSBS 87-E 1988 872-P 2/14/91 12/31/92 –
872 4/06/91 12/31/92 –
872 7/25/92 06/30/93 –
872-P 7/25/92 06/30/93 –
872-P 3/06/93 12/31/93 10/25/93
DSBS 87-E 1989 872 7/25/92 06/30/93 –
872-P 7/25/92 06/30/93 –
872-P 3/06/93 12/31/93 10/18/93
DSBS 87-E 1990 None – – 7/15/94
DSBS 87-E 1991 None – – 4/24/95
TBS J.V. 1987 872-P 2/22/91 12/31/92 --
872 7/25/92 06/30/93 --
872-P 7/25/92 06/30/93 --
872-P 3/06/93 12/31/93 12/30/93
TBS J.V. 1988 872 4/06/91 12/31/92 --
872 7/25/92 06/30/93 --
872-P 7/25/92 06/30/93 --
872-P 3/06/93 12/31/93 12/30/93
TBS J.V. 21989 872 7/25/92 06/30/93 --
872-P 7/25/92 06/30/93 --
872-P 3/06/93 12/31/93 None3
TBS J.V. 21990 None -- -- None3
TBS J.V. 21991 None – – None3
TBS J.V. 21992 None – – None3
1 Before 1989, the correct taxable year for both SGE 83-2 and DSBS 87-E was the
calendar year. Beginning with the short taxable year ending Sept. 30, 1989, the
correct taxable year for both SGE 83-2 and DSBS 87-E was the year ending Sept. 30,
as the result of respondent's acceptance of Forms 1128, Application for Change in
Accounting Period, filed for those partnerships. The correct taxable year of TBS
J.V. was the calendar year for all years in issue.
2 The parties do not agree as to whether a return was filed for this taxable
year at any time through Sept. 23, 1998.
3 No FPAA had been issued as of Apr. 17, 1995, the date petitioners filed a
petition in bankruptcy.
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Last modified: May 25, 2011