- 27 -
own taxes. See Transpac Drilling Venture 1983-2 v. United
States, 83 F.3d 1410, 1414-1415 (Fed. Cir. 1996) (“there is no
requirement in �6229(c)(1) that the taxes the signer of the
partnership return intended to evade must have been the signer’s
own”). Certainly, section 6229(c)(1)(A) applies to tax
attributable to partnership items if it is the signer’s own taxes
that will be reduced, but that possible limited overlap with
section 6501(c)(1) is insufficient for us to conclude that
section 6229(c)(1) is superfluous, given the disjunction between
intent and underpayment contained in section 6229(c)(1). We also
note that, unlike section 6501(c)(1), section 6229(c)(1)(B)
provides a separate 6-year period for assessment of taxes for
partners who did not sign or participate in the preparation of
the fraudulent return. Moreover, it is unclear whether the
"return" specified in section 6501(c)(1) included partnership
returns, though we need not address that question here. See
Stahl v. Commissioner, 96 T.C. 798, 801 (1991); Durovic v.
Commissioner, 54 T.C. 1364, 1384-1385 (1970), affd. in part,
revd. and remanded in part 487 F.2d 36 (7th Cir. 1973).25
25TRA sec. 1284(a), 111 Stat. 1038, amended sec. 6501(a) by
adding at the end: "For purposes of this chapter, the term
'return' means the return required to be filed by the taxpayer
(and does not include a return of any person from whom the
taxpayer has received an item of income, gain, loss, deduction,
or credit).”
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