[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]