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deduction, or credit). Id. Section 6229(a) provides, however,
that the period for assessing tax attributable to partnership
items for a partnership taxable year shall not expire before the
date which is 3 years after the later of (1) the date on which
the partnership return for such taxable year was filed, or (2)
the last day for filing such return for such year.
In Rhone-Poulenc Surfactants & Specialties, L.P. v.
Commissioner, supra, we addressed the interaction of sections
6229 and 6501. We rejected the taxpayer’s argument that section
6229 provides an assessment period that is independent of the
period described in section 6501. We held that sections 6229 and
6501 provide alternative periods within which to assess tax with
respect to partnership items, with the later-expiring period
governing in a particular case. Id. at 540-541. We also held
that the issuance of an FPAA suspends the period to assess tax
under section 6501. Id. at 552-553. We followed this holding in
Andantech L.L.C. v. Commissioner, T.C. Memo. 2002-97, affd. in
relevant part and remanded in part 331 F.3d 972 (D.C. Cir. 2003).
The instant case presents a slightly different issue from
Rhone-Poulenc and Andantech, however, because respondent issued
the FPAA for the taxable year 1999 while conceding that the
assessment period for that year had expired. Respondent instead
seeks to assess tax for the taxable years 2000 and 2001 that is
attributable to a 1999 partnership item. We recently addressed a
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