Alan H. Ginsburg and Estate of Harriet F. Ginsburg, Deceased, Alan H. Ginsburg, Personal Representative - Page 17

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          by reason of agreements to extend the period for assessing tax              
          under section 6501(c)(4), which provides that taxpayers and the             
          Commissioner may extend the time for assessment by agreement.6              
               Respondent maintains that section 6229(b)(3) does not apply            
          because it references only partnership items and not affected               
          items.  Respondent’s position therefore is that the parties                 
          validly extended the period of limitations pursuant to section              
          6501(c)(4) and that section 6229(b)(3) refers only to partnership           
          items and therefore does not affect the limitations period.  For            
          the reasons stated below, we hold that respondent’s position is             
               B.   Respondent’s Position Ignores the Cross-Reference in              
                    Section 6229(b)(3) to Section 6229(a), Which Includes             
                    Affected Items                                                    
               Contrary to respondent’s interpretation, “tax attributable             
          to partnership items” refers to what must be stated in the                  
          agreement in order to extend the period of limitations, not to              
          the limitations period itself.7  The preceding phrase “the period           
          described in subsection (a)”, references section 6229(a), which             

               6The general period of limitations under sec. 6501(a), which           
          generally provides that tax must be assessed within 3 years after           
          the return was filed no matter when it was due, has clearly                 
          expired with respect to both the partnership and petitioners                
          individually as those returns were filed in 1996, and respondent            
          issued the notice of deficiency in 2005.  Respondent has not                
          argued that section 6501(e) is applicable to this case.                     
               7See Schumacher Trading Partners II v. United States, supra,           
          for a discussion of the role of sec. 6229(b)(3).                            

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