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partnership taxable years: (1) For RCR #2, 1987; (2) for RCR #3,
1987 and its year ended September 30, 1989; (3) for RCR #4, 1984;
(4) for RCR #5, 1987 and 1988, and its year ended September 30,
1989; (5) for RCR #7, 1987 and 1988, and its year ended September
30, 1989.
On April 23, 2001, respondent filed a motion for partial
summary judgment that the applicable period of limitations with
respect to 1984 for RCR #4 had not expired in docket No. 14038-
96. After petitioners filed an objection to that motion on June
13, 2001, and upon hearing from the parties on the motion during
the trial in the instant case, the Court took respondent’s motion
under advisement.
Petitioners contend that section 6231(c) and section
301.6231(c)-5T, Temporary Proced. & Admin. Regs., 52 Fed. Reg.
6793 (Mar. 5, 1987), taken together, require the IRS, upon
commencement of a criminal tax investigation of any TMP, to
immediately remove that individual as TMP by issuing written
notice that the IRS would treat the removed TMP’s partnership
items as nonpartnership items. According to petitioners, the
first sentence of section 301.6231(c)-5T, Temporary Proced. &
Admin. Regs., supra, expressly provides that, whenever any TMP is
under criminal tax investigation, the continued treatment of that
TMP’s items as partnership items always will interfere with the
effective and efficient enforcement of the revenue laws. Unlike
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