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Sundstrand Corp. v. Commissioner, 98 T.C. 518, 520 (1992), affd.
17 F.3d 965 (7th Cir. 1994). The moving party bears the burden
of proving that there is no genuine issue of material fact, and
factual inferences will be read in a manner most favorable to the
party opposing summary judgment. Dahlstrom v. Commissioner, 85
T.C. 812, 821 (1985).
The instant case is a partnership-level proceeding subject
to the unified audit and litigation procedures of the Tax Equity
and Fiscal Responsibility Act of 1982 (TEFRA), Pub. L. 97-248,
sec. 401, 96 Stat. 648. The Internal Revenue Code prescribes no
period during which TEFRA partnership-level proceedings, which
begin with the mailing of an FPAA, must be commenced. Rhone-
Poulenc Surfactants & Specialties, L.P. v. Commissioner, 114 T.C.
533, 534 (2000). If partnership-level proceedings are commenced
after the time for assessing tax against the partners has
expired, however, the proceedings will be of no avail because the
expiration of the period for assessing tax against the partners
will bar any assessments attributable to the partnership items.
Id. at 534-535.
In general, section 6501(a) provides that the amount of any
tax imposed shall be assessed within 3 years after the return was
filed. The term “return” means the return required to be filed
by the taxpayer (and does not include a return of any person from
whom the taxpayer has received an item of income, gain, loss,
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