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agreement (which, by virtue of section 6227(b), operates to
extend the period for making partnership refund claims) may be
entered into at any time within the later-to-end period, and if
that period is 6 years, for example, it will be possible for such
section 6229(b) agreement to "extend" the 3-year limitations
period on partnership refund claims even after that period has
expired. That possibility exists because section 6227(b), unlike
section 6511(c)(1) (which similarly extends the section 6511(a)
3-year limitations period on refund claims in general), is not
specifically limited in its application to circumstances in which
the agreement to extend the period for assessments was entered
into during the basic 3-year limitations period on filing refund
claims. That apparent difference (which also makes no sense)
between sections 6227(b) and 6511(c)(1) disappears, however, if
we interpret the reference in section 6229(b)(1) to "[t]he period
described in subsection (a)" as a reference to the 3-year minimum
period.
The majority’s concern that respondent could be caught off
guard if most, but not all, of the partners agree to extend the
statute of limitations during the 3-year minimum period (under
section 6229(b)(1)(A), I assume), is easily remedied if
respondent insists on an extension binding on all partners under
section 6229(b)(1)(B). If no such extension is forthcoming,
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