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within 3 years following the filing of the taxpayer’s income tax
return in order to be able to assess the deficiency timely.
In the case at hand, respondent did not mail the notice of
deficiency within 3 years following the filing of petitioners’
1992 Federal income tax return. Petitioners filed their 1992
Federal income tax return on October 15, 1993, and the notice of
deficiency was not mailed until December 17, 1999, more than 6
years later. Therefore, unless the period for assessment is
otherwise extended or subject to a different period of
limitations, respondent would be barred by section 6501(a) from
assessing the deficiency.
Respondent argues that the period for assessment of the
deficiency is subject to the alternative period of limitations
contained in section 6229, which is part of the unified audit and
litigation procedures for partnerships enacted by TEFRA.
In Rhone-Poulenc Surfactants & Specialties, L.P. v.
Commissioner, 114 T.C. 533, 539-540 (2000), we explained the
history and purpose of the uniform partnership procedures enacted
by TEFRA:
For income tax purposes, partnerships are not taxable
entities. * * * Any income tax attributable to
partnership items is assessed at the partner level.
Thus, any statute of limitations provisions that limit
the time period within which assessment can be made are
restrictions on the assessment of a partner’s tax.
Before TEFRA, adjustments with respect to
partnership items were made to each partner’s income
tax return at the time (and if) that return was
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