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latter expires sooner. The language of the statute (section
6229(d)), thus, plainly, refers to the 3-year minimum period.
C. Notice of Deficiency Required To Suspend the Section
6501 Period
I do not believe that, in adding the TEFRA partnership
provisions,2 Congress changed the general rule that, in order to
suspend the section 6501 period particular to any partner,
respondent must mail to that partner a notice of deficiency. See
sec. 6503(a)(1).
The 3-year minimum period is a minimum period common to all
of the partners. Partner-specific factors are irrelevant to a
defense based on the expiration of the 3-year minimum period.
Expiration of the 3-year minimum period is determined solely with
reference to the filing of the partnership return. Any partner
can defend for all the partners on the basis that the 3-year
minimum period has expired. In other words, if a defense based
on the expiration of the 3-year minimum period is raised in a
partnership proceeding, any disposition of that defense is
conclusive for all of the parties to the proceeding.
The same cannot be said with respect to the later-to-end
period. When the later-to-end period is the period of
2Sec. 402(a) of the Tax Equity and Fiscal Responsibility Act
of 1982 (TEFRA), Pub. L. 97-248, 96 Stat. 324, 648, added
subchapter C to chapter 63, subtitle F of the Internal Revenue
Code (the TEFRA partnership provisions). The TEFRA partnership
provisions now comprise secs. 6221 through 6234.
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