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The partnership filed its 1990 income tax return, Form 1065,
U.S. Partnership Return of Income (the return), on either
September 15 or 17, 1991.10
B. Arguments of the Parties
1. Introduction
Section 6501(a) provides a general period of limitations for
assessing and collecting any tax imposed by the Code. Section
6501(a) defines the period in relation to the filing of the
return of the person liable for tax; in this case the petitioner
rather than the partnership. Section 6229(a) sets forth a
minimum period for assessing any income tax with respect to any
person that is attributable to any partnership item or affected
item. This minimum period is defined in relation to the filing
of the partnership return. This minimum period can be greater
than, or less than, the period of limitations in section 6501.
The principal disagreement between the parties concerns the
relationship between section 6229 and section 6501. Petitioner
argues that section 6229 stands alone and describes a period that
is independent of any period described in section 6501.
Respondent argues that section 6229 does not stand alone but
9(...continued)
Memo. 1996-458; sec. 301.6233-1T(a), (c)(1), Temporary Proced. &
Admin. Regs., 50 Fed. Reg. 39,998 (Oct. 1, 1985).
10The parties disagree on this point, but that disagreement
is of no consequence to our disposition of petitioner’s motion.
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