- 57 -
respect to the period described in subsection (a) only if the
agreement expressly provides that such agreement applies to tax
attributable to partnership items.
Therefore, normal extensions of a partner's personal
limitations period pursuant to section 6501(c)(4) are not
applicable to extend the period of limitations with respect to
partnership items unless the agreement expressly so provides.
This is because Congress intended TEFRA to provide uniform
treatment of partnership items to all the partners. It is clear
that for this result to obtain, sections 6229 and 6501, while
parallel in their provisions, must be independent.4 Thus,
3(...continued)
section for the assessment of any tax imposed by this
title, * * * , both the Secretary and the taxpayer have
consented in writing to its assessment after such time,
the tax may be assessed at any time prior to the
expiration of the period agreed upon. * * *
Sec. 6501(c)(4) provides only for the extension of the sec.
6501 limitations period. Therefore, if sec. 6501 were the
controlling statute of limitations for assessments attributable
to partnership items, a normal sec. 6501(c)(4) agreement would
extend the sec. 6229(a) period for assessment of partnership
items, which would make sec. 6229(b)(2) superfluous.
4Furthermore, although it is not an issue in the instant
case, respondent asserts that if petitioner's view is accepted, a
non-filing partner would escape taxation on a properly reported
partnership item. Majority op. p. 29. However, there is no
limitation on assessing against a non-filer. See sec.
6501(c)(3). Therefore, a non-filing partner would gain no
immunity on a partnership item by way of section 6229, because if
the item was properly reported by the partnership there would be
no partnership-level issue and section 6229 would never come into
play.
(continued...)
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