- 53 -
jurisdiction) and remanded to the Tax Court for further proceedings
on the merits 249 F.3d 175 (3d Cir. 2001). See also CC & F W.
Operations Ltd. Pship. v. Commissioner, T.C. Memo. 2000-286, affd.
273 F.3d 402 (1st Cir. 2001). In Rhone-Poulenc, we stated that
section 6501(a) provides a general period of limitations for
assessing and collecting any tax imposed by the Code. Section
6229(a) sets forth a minimum period for assessing any income tax
with respect to any person that is attributable to any partnership
item or affected item; this minimum period can be greater than, or
less than, the period of limitations in section 6501. Id. at 540-
543.
Section 6501 contains no exception for deficiencies
attributable to partnership items. In drafting section 6229,
Congress did not create a completely separate statute of
limitations for assessments attributable to partnership items. Id.
at 545. Section 6229 merely supplements section 6501. CC & F W.
Operations Ltd. Pship. v. Commissioner, supra.
Petitioners concede that under the holding of Rhone-Poulenc
Surfactants & Specialties, L.P. v. Commissioner, supra, the
limitations period has not expired. They, however, request that we
reconsider Rhone-Poulenc. We decline to do so. We hold,
therefore, that the period of limitations for issuing the FPAAs for
both 1993 short periods had not expired at the time the FPAAs were
issued.
Second, we rely upon Wind Energy Tech. Associates III v.
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