Curr-Spec Partners, LP, Curr-Spec Managers, LLC, Tax Matters Partner - Page 9




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          been the same regardless of whether the assessment period was               
          controlled by section 6229 or 6501.  See id. at 155 (“The more              
          precise question in this case * * * is whether the taxpayers’               
          refund requests are attributable to any partnership item such               
          that the district court would be deprived of jurisdiction.”).               
          The U.S. Court of Federal Claims would also distinguish Weiner              
          from the facts of the instant case.  In Grapevine Imports, Ltd.             
          v. United States, 71 Fed. Cl. 324 (2006), the court concluded               
          that the above-quoted language from Weiner as to the date of                
          expiration of the assessment period was dictum and that the Court           
          of Appeals was “not focused on the issue involving the interplay            
          between sections 6229(a) and 6501.”  Id. at 330.                            
               We conclude that the period for assessing tax against the              
          partners has not expired.  Neither Weiner nor any of the other              
          cases cited by petitioner dictate a contrary result.                        
          Accordingly, we shall deny petitioner’s motion to dismiss for               
          lack of jurisdiction and to strike and petitioner’s motion for              
          summary judgment.4                                                          

               4 Petitioner also argues at length that we cannot consider             
          when the partners filed their respective tax returns because the            
          filing dates are nonpartnership items.  This position contradicts           
          the holding of Rhone-Poulenc Surfactants & Specialties, L.P. v.             
          Commissioner, 114 T.C. 533 (2000), where we examined the                    
          partners’ filing dates to decide when the assessment period under           
          sec. 6501 expired.  Although petitioner contends its position               
          does not conflict with our existing caselaw, petitioner has not             
          explained how the Court can apply the holding of Rhone-Poulenc              
          without examining the partners’ filing dates.  Petitioner’s                 
                                                             (continued...)           





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