- 18 -
the IRM may have,16 the quoted provisions from IRM section
4226.31(13)(13) are ambiguous and unpersuasive (e.g., “The filing
date of an investor’s return is the beginning of the
three year IRC 6501 statute, but IRC 6229(a), at the partnership
level, probably controls the partnership items even if the
partnership return was filed earlier.” 4 Audit, Internal Revenue
Manual (CCH), sec. 4226.31(13)(13), at 7643 (emphasis added).
d. No Inconsistency
Petitioner directs our attention to various TEFRA
partnership provisions and other provisions of the Code and
regulations in an attempt to show a statutory scheme that
petitioner argues requires us to interpret section 6229(a) as a
stand-alone statute of limitations. We consider those sections
and regulations cited by petitioner only to express our view that
section 6229 provides a minimum period of limitations.
First, petitioner cites five sections of the Code that, by
explicitly or implicitly referring to a period of limitations in
section 6229(a), allegedly make clear that section 6229 is a
16The Internal Revenue Manual does not have the force of
law. See Griswold v. United States, 59 F.3d 1571, 1576 n.8 (11th
Cir. 1995) (“While the IRS Manual does not have the force of law,
see Anderson v. United States, 44 F.3d 795, 799 (9th Cir. 1995),
the manual provisions do constitute persuasive authority as to
the IRS’s interpretation of the statute and the regulations.”);
Lane v. Commissioner, T.C. Memo. 1992-11.
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