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III. Discussion
A. Introduction
We must determine what Congress intended by its reference,
in section 6229(d), to the period specified in subsection (a). I
believe that both technical and policy considerations lead to the
conclusion that it is the 3-year minimum period and not, as the
majority holds, the later-to-end period.
B. Section 6229(a) and (d)
In pertinent part, section 6229(a) provides:
[T]he period for assessing any tax imposed by subtitle
A with respect to any person which is attributable to
any partnership item (or affected item) for a
partnership taxable year shall not expire before the
date which is 3 years after the later of--
(1) the date on which the partnership return for
such taxable year was filed, or
(2) the last day for filing such return for such
year (determined without regard to extensions).
In pertinent part, section 6229(d) provides that, if an FPAA is
mailed to the tax matters partner, the running of the period
specified in subsection (a) shall be suspended. The verb "to
specify" means "to state explicitly or in detail". The American
Heritage Dictionary 1730 (3d ed. 1992). The only period
explicitly set forth in subsection (a) of section 6229 is the
3-year minimum period. Indeed, the sole purpose of section
6229(a) is to "specify" a 3-year minimum period as an alternative
to the section 6501 period under circumstances in which the
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