- 32 -
(2) for 1 year thereafter. [Emphasis
added.28]
The question we must answer is what is “the period specified
in subsection (a)”, the running of which is suspended?
Subsection (a) initially refers to “the period for assessing any
tax * * * which is attributable to any partnership item”. As we
have previously held, this is generally the period prescribed in
section 6501. Subsection (a) then provides that the above-
referenced period for assessing any tax “shall not expire before”
3 years after the later of the partnership return due date or
filing date. As previously explained, this “minimum period” may
be greater or less than the period provided for in section 6501.
If the reference in section 6229(d) to “the period specified in
subsection (a)” means only the “minimum period”, an FPAA issued
after the “minimum period”, but while the section 6501 period is
still open, would not suspend the running of the section 6501
period. If, on the other hand, the “period specified in
subsection (a)” means “the period for assessing any tax * * *
28Sec. 6229(d)(1) was amended by TRA sec. 1233(a), 111 Stat.
1023. Prior to amendment, sec. 6229(d)(1) read as follows:
(1) for the period during which an action may be
brought under section 6226 (and, if an action with
respect to such administrative adjustment is brought
during such period, until the decision of the court in
such action becomes final), and
The amendment applies to partnership tax years with respect to
which the period under Code sec. 6229 for assessing tax has not
expired on or before Aug. 5, 1997.
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