[Code of Federal Regulations] [Title 26, Volume 18] [Revised as of April 1, 2004] From the U.S. Government Printing Office via GPO Access [CITE: 26CFR301.6229(b)-1] [Page 179] TITLE 26--INTERNAL REVENUE CHAPTER I--INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) PART 301_PROCEDURE AND ADMINISTRATION--Table of Contents Assessment Sec. 301.6229(b)-1 Extension by agreement. (a) In general. Any partnership may authorize any person to extend the period described in section 6229(a) with respect to all partners by filing a statement to that effect with the service center where the partnership return is filed (but, if the notice described in section 6223(a)(1) (beginning of an administrative proceeding) has already been mailed to the tax matters partner, the statement should be filed with the Internal Revenue Service office that mailed such notice). The statement shall-- (1) Provide that it is an authorization for a person other than the tax matters partner to extend the assessment period with respect to all partners; (2) Identify the partnership and the person being authorized by name, address, and taxpayer identification number; (3) Specify the partnership taxable year or years for which the authorization is effective; and (4) Be signed by all persons who were general partners (or, in the case of an LLC, member-managers, as those terms are defined in Sec. 301.6231(a)(7)-2(b)) at any time during the year or years for which the authorization is effective. (b) Effective date. This section is applicable to partnership taxable years beginning on or after October 4, 2001. For years beginning prior to October 4, 2001, see Sec. 301.6229(b)-1T contained in 26 CFR part 1, revised April 1, 2001. [T.D. 8965, 66 FR 50555, Oct. 4, 2001]