Alan H. Ginsburg and Estate of Harriet F. Ginsburg, Deceased, Alan H. Ginsburg, Personal Representative - Page 18

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          describes the period for assessing tax with respect to any                  
          partnership item or affected item.  The parenthetical in                    
          subsection (a) refers specifically to affected items.  Therefore,           
          it would have been redundant to include a similar parenthetical             
          in subsection (b)(3) because the reference to “partnership items”           
          in that subsection was intended to refer only to the language               
          required in the Form 872.  The pertinent limitations period is as           
          described in subsection (a).                                                
               C.   Respondent’s Argument Implies That Section 6229 Applies           
                    Only If There Is an Adjustment at the Partnership Level           
               Although respondent does not specifically make this                    
          argument, implicit in his reading of the statute is that there              
          must be a partnership level adjustment in order for section 6229            
          to apply.  In this case, we do not have an adjustment because the           
          partnership return was accepted as filed.  Therefore, following             
          this logic, it would not be necessary to include reference to               
          partnership or affected items in the Forms 872.  We analyze this            
          problem by reference to the statute.                                        
               Section 6229(b)(3) provides that any agreement under section           
          6501(c)(4) shall apply with respect to the period described in              
          subsection (a) only if the agreement expressly applies to “tax              
          attributable to partnership items.”  As stated supra in section             
          B, the phrase “tax attributable to partnership items” describes             
          what must be in the agreement under section 6501(c)(4).  The                
          period extended is “the period described in subsection (a)”,                

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