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HALPERN, J., concurring in part and dissenting in part:
I. Introduction
I agree with the majority’s analysis of the relationship
between sections 6229(a) and 6501 and its conclusions that
(1) section 6229 and section 6501 provide alternative periods for
the assessment of any tax attributable to partnership items and
affected items and (2) section 6229(a) provides a 3-year minimum
period (the 3-year minimum period) for such assessments. I also
agree with the majority that the question of whether there was
adequate disclosure of any omitted income, which would negate the
application of the 6-year limitations period provided by section
6501(e)(1)(A) (the 6-year period), raises genuine issues of
material fact, making summary judgment improper. I do not agree
with the majority that respondent’s issuance of a notice of final
partnership administrative adjustment (FPAA) on September 12,
1997, 3 days prior to the expiration of the 6-year period
(assuming that it does, in fact, apply in this case) suspended
the running of such limitations period pursuant to section
6229(d). I concur, however, with the result reached by the
majority (that the running of the 6-year period was suspended on
September 12, 1997) because of the concurrent issuance of a
notice of deficiency under section 6212(a).1
1Without qualification, Judges Parr and Foley dissent from
the majority’s opinion. They do not distinguish between the
(continued...)
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