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running of the 6-year period. We disagree with petitioner’s
analysis.
b. Facts
Petitioner filed its 1990 Federal income tax return, Form
1120, U.S. Corporation Income Tax Return, on or about September
15, 1991. On September 12, 1997, respondent issued the FPAA.
The FPAA was issued before the expiration of 6 years from the
date petitioner filed its corporate return. On February 4, 1998,
in response to the FPAA, petitioner timely filed the petition in
this case. The question we must answer is whether the issuance
of the FPAA and the filing of the petition suspended the running
of the 6-year period of limitations contained in section
6501(e).27
Section 6229(d) provides:
SEC. 6229(d). Suspension When Secretary Makes
Administrative Adjustment.--If notice of a final
partnership administrative adjustment with respect to
any taxable year is mailed to the tax matters partner,
the running of the period specified in subsection (a)
(as modified by other provisions of this section) shall
be suspended--
(1) for the period during which an action may
be brought under section 6226 (and, if a petition
is filed under section 6226 with respect to such
administrative adjustment, until the decision of
the court becomes final), and
27The FPAA was too late to suspend the minimum 3-year period
provided for in sec. 6229(a). That period ran on either Sept. 15
or 17, 1994. See discussion supra p. 7 & note 10. It could not
thereafter be suspended by the FPAA, which was issued on Sept.
12, 1997. See sec. 6229(d).
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