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D. Other Technical Considerations
The majority reads the reference to “the period described in
subsection (a)” in paragraph (3) of section 6229(b) as a
reference to the later-to-end period. Paragraph (1)(B) of that
same section contains the identical language: “The period
described in subsection (a) * * * may be extended * * * (B) with
respect to all partners, by an agreement entered into by the
Secretary and the tax matters partner * * *, before the
expiration of such period.” (Emphasis added.) Because of the
interplay between sections 6229(b) and 6227(b);5 it does not make
sense to read section 6229(b)(1)(B) as referring to the later-to-
end period. Section 6227(a)(1) generally provides a 3-year
period of limitations on the filing of administrative adjustment
requests (partnership refund claims). If a section 6229(b)
4(...continued)
deficiency contemplated in sec. 6212(a). Without such authority
(which, here, respondent apparently does have), the sending of
the notice of deficiency might not be effective under sec.
6503(a)(1) to suspend the sec. 6501 period. That may be an
appropriate result, however, since no partner-level determination
is required.
5Sec. 6227(b) provides:
SEC. 6227(b). Special rule in case of extension of
period of limitations under section 6229.
The period prescribed by subsection(a)(1) for filing
of a request for an administrative adjustment shall be
extended--
(1) for the period within which an assessment may be
made pursuant to an agreement (or any extension
thereof) under section 6229(b), and
(2) for 6 months thereafter.
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