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Internal Revenue Code, § 6230. Additional Administrative Provisions [Effective for returns filed for partnership taxable years beginning before January 1, 2018]

Editor's Note: Pub. L. 114-74, Sec. 1101(a), repealed Sec. 6230, below, generally effective for returns filed for partnership taxable years beginning after December 31, 2017; however, Act Sec. 1101(g)(4) provides that partnerships may elect the amendments made by Act Sec. 1101 (other than the election under Code Sec. 6221(b)) to apply to any return of the partnership filed for partnership taxable years beginning after Nov. 2, 2015, and before Jan. 1, 2018.
I.R.C. § 6230(a) Coordination With Deficiency Proceedings
Editor's Note: Pub. L. 114-74, Sec. 1101(a), repealed Sec. 6230, below, generally effective for returns filed for partnership taxable years beginning after December 31, 2017; however, Act Sec. 1101(g)(4) provides that partnerships may elect the amendments made by Act Sec. 1101 (other than the election under Code Sec. 6221(b)) to apply to any return of the partnership filed for partnership taxable years beginning after Nov. 2, 2015, and before Jan. 1, 2018.
I.R.C. § 6230(a)(1) In General
Except as provided in paragraph (2) or (3), subchapter B of this chapter shall not apply to the assessment or collection of any computational adjustment.
I.R.C. § 6230(a)(2) Deficiency Proceedings To Apply In Certain Cases
I.R.C. § 6230(a)(2)(A)
Subchapter B shall apply to any deficiency attributable to—
I.R.C. § 6230(a)(2)(A)(i)
affected items which require partner level determinations (other than penalties, additions to tax, and additional amounts that relate to adjustments to partnership items), or
I.R.C. § 6230(a)(2)(A)(ii)
items which have become nonpartnership items (other than by reason of section 6231(b)(1)(C)) and are described in section 6231(e)(1)(B).
I.R.C. § 6230(a)(2)(B)
Subchapter B shall be applied separately with respect to each deficiency described in subparagraph (A) attributable to each partnership.
I.R.C. § 6230(a)(2)(C)
Notwithstanding any other law or rule of law, any notice or proceeding under subchapter B with respect to a deficiency described in this paragraph shall not preclude or be precluded by any other notice, proceeding, or determination with respect to a partner's tax liability for a taxable year.
I.R.C. § 6230(a)(3) Special Rule In Case Of Assertion By Partner's Spouse Of Innocent Spouse Relief
I.R.C. § 6230(a)(3)(A)
Notwithstanding section 6404(b), if the spouse of a partner asserts that section 6015 applies with respect to a liability that is attributable to any adjustment to a partnership item (including any liability for any penalties, additions to tax, or additional amounts relating to such adjustment), then such spouse may file with the Secretary within 60 days after the notice of computational adjustment is mailed to the spouse a request for abatement of the assessment specified in such notice. Upon receipt of such request, the Secretary shall abate the assessment. Any reassessment of the tax with respect to which an abatement is made under this subparagraph shall be subject to the deficiency procedures prescribed by subchapter B. The period for making any such reassessment shall not expire before the expiration of 60 days after the date of such abatement.
I.R.C. § 6230(a)(3)(B)
If the spouse files a petition with the Tax Court pursuant to section 6213 with respect to the request for abatement described in subparagraph (A), the Tax Court shall only have jurisdiction pursuant to this section to determine whether the requirements of section 6015 have been satisfied. For purposes of such determination, the treatment of partnership items (and the applicability of any penalties, additions to tax, or additional amounts) under the settlement, the final partnership administrative adjustment, or the decision of the court (whichever is appropriate) that gave rise to the liability in question shall be conclusive.
I.R.C. § 6230(a)(3)(C)
Rules similar to the rules contained in subparagraphs (B) and (C) of paragraph (2) shall apply for purposes of this paragraph.
I.R.C. § 6230(b) Mathematical And Clerical Errors Appearing On Partnership Return
Editor's Note: Pub. L. 114-74, Sec. 1101(a), repealed Sec. 6230, below, generally effective for returns filed for partnership taxable years beginning after December 31, 2017; however, Act Sec. 1101(g)(4) provides that partnerships may elect the amendments made by Act Sec. 1101 (other than the election under Code Sec. 6221(b)) to apply to any return of the partnership filed for partnership taxable years beginning after Nov. 2, 2015, and before Jan. 1, 2018.
I.R.C. § 6230(b)(1) In General
Section 6225 shall not apply to any adjustment necessary to correct a mathematical or clerical error (as defined in section 6213(g)(2)) appearing on the partnership return.
I.R.C. § 6230(b)(2) Exception
Paragraph (1) shall not apply to a partner if, within 60 days after the day on which notice of the correction of the error is mailed to the partner, such partner files with the Secretary a request that the correction not be made.
I.R.C. § 6230(c) Claims Arising Out Of Erroneous Computations, Etc.
Editor's Note: Pub. L. 114-74, Sec. 1101(a), repealed Sec. 6230, below, generally effective for returns filed for partnership taxable years beginning after December 31, 2017; however, Act Sec. 1101(g)(4) provides that partnerships may elect the amendments made by Act Sec. 1101 (other than the election under Code Sec. 6221(b)) to apply to any return of the partnership filed for partnership taxable years beginning after Nov. 2, 2015, and before Jan. 1, 2018.
I.R.C. § 6230(c)(1) In General
A partner may file a claim for refund on the grounds that—
I.R.C. § 6230(c)(1)(A)
the Secretary erroneously computed any computational adjustment necessary—
I.R.C. § 6230(c)(1)(A)(i)
to make the partnership items on the partner's return consistent with the treatment of the partnership items on the partnership return, or
I.R.C. § 6230(c)(1)(A)(ii)
to apply to the partner a settlement, a final partnership administrative adjustment, or the decision of a court in an action brought under section 6226 or section 6228(a),
I.R.C. § 6230(c)(1)(B)
the Secretary failed to allow a credit or to make a refund to the partner in the amount of the overpayment attributable to the application to the partner of a settlement, a final partnership administrative adjustment, or the decision of a court in an action brought under section 6226 or section 6228(a), or
I.R.C. § 6230(c)(1)(C)
the Secretary erroneously imposed any penalty, addition to tax, or additional amount which relates to an adjustment to a partnership item.
I.R.C. § 6230(c)(2) Time For Filing Claim
I.R.C. § 6230(c)(2)(A) Under Paragraph (1)(A) Or (C)
Any claim under subparagraph (1)(A) or (C) of paragraph (1) shall be filed within 6 months after the day on which the Secretary mails the notice of computational adjustment to the partner.
I.R.C. § 6230(c)(2)(B) Under Paragraph (1)(B)
Any claim under paragraph (1)(B) shall be filed within 2 years after whichever of the following days is appropriate:
I.R.C. § 6230(c)(2)(B)(i)
the day on which the settlement is entered into,
I.R.C. § 6230(c)(2)(B)(ii)
the day on which the period during which an action may be brought under section 6226 with respect to the final partnership administrative adjustment expires, or
I.R.C. § 6230(c)(2)(B)(iii)
the day on which the decision of the court becomes final.
I.R.C. § 6230(c)(3) Suit If Claim Not Allowed
If any portion of a claim under paragraph (1) is not allowed, the partner may bring suit with respect to such portion within the period specified in subsection (a) of section 6532 (relating to periods of limitations on refund suits).
I.R.C. § 6230(c)(4) No Review Of Substantive Issues
For purposes of any claim or suit under this subsection, the treatment of partnership items on the partnership return, under the settlement, under the final partnership administrative adjustment, or under the decision of the court (whichever is appropriate) shall be conclusive. In addition, the determination under the final partnership administrative adjustment or under the decision of the court (whichever is appropriate) concerning the applicability of any penalty, addition to tax, or additional amount which relates to an adjustment to a partnership item shall also be conclusive. Notwithstanding the preceding sentence, the partner shall be allowed to assert any partner level defenses that may apply or to challenge the amount of the computational adjustment.
I.R.C. § 6230(c)(5) Rules For Seeking Innocent Spouse Relief
I.R.C. § 6230(c)(5)(A) In General
The spouse of a partner may file a claim for refund on the ground that the Secretary failed to relieve the spouse under section 6015 from a liability that is attributable to an adjustment to a partnership item (including any liability for any penalties, additions to tax, or additional amounts relating to such adjustment).
I.R.C. § 6230(c)(5)(B) Time For Filing Claim
Any claim under subparagraph (A) shall be filed within 6 months after the day on which the Secretary mails to the spouse the notice of computational adjustment referred to in subsection (a)(3)(A).
I.R.C. § 6230(c)(5)(C) Suit If Claim Not Allowed
If the claim under subparagraph (B) is not allowed, the spouse may bring suit with respect to the claim within the period specified in paragraph (3).
I.R.C. § 6230(c)(5)(D) Prior Determinations Are Binding
For purposes of any claim or suit under this paragraph, the treatment of partnership items (and the applicability of any penalties, additions to tax, or additional amounts) under the settlement, the final partnership administrative adjustment, or the decision of the court (whichever is appropriate) that gave rise to the liability in question shall be conclusive.
I.R.C. § 6230(d) Special Rules With Respect To Credits Or Refunds Attributable To Partnership Items
Editor's Note: Pub. L. 114-74, Sec. 1101(a), repealed Sec. 6230, below, generally effective for returns filed for partnership taxable years beginning after December 31, 2017; however, Act Sec. 1101(g)(4) provides that partnerships may elect the amendments made by Act Sec. 1101 (other than the election under Code Sec. 6221(b)) to apply to any return of the partnership filed for partnership taxable years beginning after Nov. 2, 2015, and before Jan. 1, 2018.
I.R.C. § 6230(d)(1) In General
Except as otherwise provided in this subsection, no credit or refund of an overpayment attributable to a partnership item (or an affected item) for a partnership taxable year shall be allowed or made to any partner after the expiration of the period of limitation prescribed in section 6229 with respect to such partner for assessment of any tax attributable to such item.
I.R.C. § 6230(d)(2) Administrative Adjustment Request
If a request for an administrative adjustment under section 6227 with respect to a partnership item is timely filed, credit or refund of any overpayment attributable to such partnership item (or an affected item) may be allowed or made at any time before the expiration of the period prescribed in section 6228 for bringing suit with respect to such request.
I.R.C. § 6230(d)(3) Claim Under Subsection (c)
If a timely claim is filed under subsection (c) for a credit or refund of an overpayment attributable to a partnership item (or affected item), credit or refund of such overpayment may be allowed or made at any time before the expiration of the period specified in section 6532 (relating to periods of limitations on suits) for bringing suit with respect to such claim.
I.R.C. § 6230(d)(4) Timely Suit
Paragraph (1) shall not apply to any credit or refund of any overpayment attributable to a partnership item (or an item affected by such partnership item) if a partner brings a timely suit with respect to a timely administrative adjustment request under section 6228 or a timely claim under subsection (c) relating to such overpayment.
I.R.C. § 6230(d)(5) Overpayments Refunded Without Requirement That Partner File Claim
In the case of any overpayment by a partner which is attributable to a partnership item (or an affected item) and which may be refunded under this subchapter, to the extent practicable credit or refund of such overpayment shall be allowed or made without any requirement that the partner file a claim therefor.
I.R.C. § 6230(d)(6) Subchapter B Of Chapter 66 Not Applicable
Subchapter B of chapter 66 (relating to limitations on credit or refund) shall not apply to any credit or refund of an overpayment attributable to a partnership item.
I.R.C. § 6230(e) Tax Matters Partner Required To Furnish Names Of Partners To Secretary
Editor's Note: Pub. L. 114-74, Sec. 1101(a), repealed Sec. 6230, below, generally effective for returns filed for partnership taxable years beginning after December 31, 2017; however, Act Sec. 1101(g)(4) provides that partnerships may elect the amendments made by Act Sec. 1101 (other than the election under Code Sec. 6221(b)) to apply to any return of the partnership filed for partnership taxable years beginning after Nov. 2, 2015, and before Jan. 1, 2018.
If the Secretary mails to any partnership the notice specified in paragraph (1) of section 6223(a) with respect to any partnership taxable year, the tax matters partner shall furnish to the Secretary the name, address, profits interest, and taxpayer identification number of each person who was a partner in such partnership at any time during such taxable year. If the tax matters partner later discovers that the information furnished to the Secretary was incorrect or incomplete, the tax matters partner shall furnish such revised or additional information as may be necessary.
I.R.C. § 6230(f) Failure Of Tax Matters Partner, Etc., To Fulfill Responsibility Does Not Affect Applicability Of Proceeding
Editor's Note: Pub. L. 114-74, Sec. 1101(a), repealed Sec. 6230, below, generally effective for returns filed for partnership taxable years beginning after December 31, 2017; however, Act Sec. 1101(g)(4) provides that partnerships may elect the amendments made by Act Sec. 1101 (other than the election under Code Sec. 6221(b)) to apply to any return of the partnership filed for partnership taxable years beginning after Nov. 2, 2015, and before Jan. 1, 2018.
The failure of the tax matters partner, a pass-thru partner, the representative of a notice group, or any other representative of a partner to provide any notice or perform any act required under this subchapter or under regulations prescribed under this subchapter on behalf of such partner does not affect the applicability of any proceeding or adjustment under this subchapter to such partner.
I.R.C. § 6230(g) Date Decision Of Court Becomes Final
Editor's Note: Pub. L. 114-74, Sec. 1101(a), repealed Sec. 6230, below, generally effective for returns filed for partnership taxable years beginning after December 31, 2017; however, Act Sec. 1101(g)(4) provides that partnerships may elect the amendments made by Act Sec. 1101 (other than the election under Code Sec. 6221(b)) to apply to any return of the partnership filed for partnership taxable years beginning after Nov. 2, 2015, and before Jan. 1, 2018.
For purposes of section 6229(d)(1) and section 6230(c)(2)(B), the principles of section 7481(a) shall be applied in determining the date on which a decision of a district court or the Court of Federal Claims becomes final.
I.R.C. § 6230(h) Examination Authority Not Limited
Editor's Note: Pub. L. 114-74, Sec. 1101(a), repealed Sec. 6230, below, effective for returns filed for partnership taxable years beginning after December 31, 2017.
Nothing in this subchapter shall be construed as limiting the authority granted to the Secretary under section 7602.
I.R.C. § 6230(i) Time And Manner Of Filing Statements, Making Elections, Etc.
Editor's Note: Pub. L. 114-74, Sec. 1101(a), repealed Sec. 6230, below, generally effective for returns filed for partnership taxable years beginning after December 31, 2017; however, Act Sec. 1101(g)(4) provides that partnerships may elect the amendments made by Act Sec. 1101 (other than the election under Code Sec. 6221(b)) to apply to any return of the partnership filed for partnership taxable years beginning after Nov. 2, 2015, and before Jan. 1, 2018.
Except as otherwise provided in this subchapter, each—
I.R.C. § 6230(i)(1)
statement,
I.R.C. § 6230(i)(2)
election,
I.R.C. § 6230(i)(3)
request, and
I.R.C. § 6230(i)(4)
furnishing of information,
shall be filed or made at such time, in such manner, and at such place as may be prescribed in regulations.
I.R.C. § 6230(j) Partnerships Having Principal Place Of Business Outside The United States
Editor's Note: Pub. L. 114-74, Sec. 1101(a), repealed Sec. 6230, below, generally effective for returns filed for partnership taxable years beginning after December 31, 2017; however, Act Sec. 1101(g)(4) provides that partnerships may elect the amendments made by Act Sec. 1101 (other than the election under Code Sec. 6221(b)) to apply to any return of the partnership filed for partnership taxable years beginning after Nov. 2, 2015, and before Jan. 1, 2018.
For purposes of sections 6226 and 6228, a principal place of business located outside the United States shall be treated as located in the District of Columbia.
I.R.C. § 6230(k) Regulations
Editor's Note: Pub. L. 114-74, Sec. 1101(a), repealed Sec. 6230, below, generally effective for returns filed for partnership taxable years beginning after December 31, 2017; however, Act Sec. 1101(g)(4) provides that partnerships may elect the amendments made by Act Sec. 1101 (other than the election under Code Sec. 6221(b)) to apply to any return of the partnership filed for partnership taxable years beginning after Nov. 2, 2015, and before Jan. 1, 2018.
The Secretary shall prescribe such regulations as may be necessary to carry out the purposes of this subchapter. Any reference in this subchapter to regulations is a reference to regulations prescribed by the Secretary.
I.R.C. § 6230(l) Court Rules
Editor's Note: Pub. L. 114-74, Sec. 1101(a), repealed Sec. 6230, below, generally effective for returns filed for partnership taxable years beginning after December 31, 2017; however, Act Sec. 1101(g)(4) provides that partnerships may elect the amendments made by Act Sec. 1101 (other than the election under Code Sec. 6221(b)) to apply to any return of the partnership filed for partnership taxable years beginning after Nov. 2, 2015, and before Jan. 1, 2018.
Any action brought under any provision of this subchapter shall be conducted in accordance with such rules of practice and procedure as may be prescribed by the Court in which the action is brought.
(Added by Pub. L. 97-248, title IV, 402(a), Sept. 3, 1982, 96 Stat. 660; amended by Pub. L. 98-369, div. A, title VII, 714(p)(2)(A), July 18, 1984, 98 Stat. 964; Pub. L. 99-514, title XVIII, 1875(d)(2)(A), Oct. 22, 1986, 100 Stat. 2896; Pub. L. 100-647, title I, 1018(o)(1), Nov. 10, 1988, 102 Stat. 3584; Pub. L. 102-572, title IX, Sec. 902(b)(2), Oct. 29, 1992; Pub. L. 105-34, title XII, Sec. 1237, 1238, Aug. 5, 1997, 111 Stat 788; Pub. L. 105-206, title III, Sec. 3201(e)(2), July 22, 1998, 112 Stat 685; Pub. L. 110-172, Sec. 11(a)(36), Dec. 29, 2007, 121 Stat. 2473; repealed by Pub. L. 114-74, title XI, Sec. 1101(a).)
BACKGROUND NOTES
AMENDMENTS
2015 - Pub. L. 114-74, Sec. 1101(a), repealed Sec. 6230. Before being repealed, it read as follows:
“Sec. 6230. Additional Administrative Provisions
“(a) Coordination With Deficiency Proceedings.—
“(1) In General.—Except as provided in paragraph (2) or (3), subchapter B of this chapter shall not apply to the assessment or collection of any computational adjustment.
“(2) Deficiency Proceedings To Apply In Certain Cases.—
“(A) Subchapter B shall apply to any deficiency attributable to—
“(i) affected items which require partner level determinations (other than penalties, additions to tax, and additional amounts that relate to adjustments to partnership items), or
“(ii) items which have become nonpartnership items (other than by reason of section 6231(b)(1)(C)) and are described in section 6231(e)(1)(B).
“(B) Subchapter B shall be applied separately with respect to each deficiency described in subparagraph (A) attributable to each partnership.
“(C) Notwithstanding any other law or rule of law, any notice or proceeding under subchapter B with respect to a deficiency described in this paragraph shall not preclude or be precluded by any other notice, proceeding, or determination with respect to a partner's tax liability for a taxable year.
“(3) Special Rule In Case Of Assertion By Partner's Spouse Of Innocent Spouse Relief.—
“(A) Notwithstanding section 6404(b), if the spouse of a partner asserts that section 6015 applies with respect to a liability that is attributable to any adjustment to a partnership item (including any liability for any penalties, additions to tax, or additional amounts relating to such adjustment), then such spouse may file with the Secretary within 60 days after the notice of computational adjustment is mailed to the spouse a request for abatement of the assessment specified in such notice. Upon receipt of such request, the Secretary shall abate the assessment. Any reassessment of the tax with respect to which an abatement is made under this subparagraph shall be subject to the deficiency procedures prescribed by subchapter B. The period for making any such reassessment shall not expire before the expiration of 60 days after the date of such abatement.
“(B) If the spouse files a petition with the Tax Court pursuant to section 6213 with respect to the request for abatement described in subparagraph (A), the Tax Court shall only have jurisdiction pursuant to this section to determine whether the requirements of section 6015 have been satisfied.
“For purposes of such determination, the treatment of partnership items (and the applicability of any penalties, additions to tax, or additional amounts) under the settlement, the final partnership administrative adjustment, or the decision of the court (whichever is appropriate) that gave rise to the liability in question shall be conclusive.
“(C) Rules similar to the rules contained in subparagraphs (B) and (C) of paragraph (2) shall apply for purposes of this paragraph.
“(b) Mathematical And Clerical Errors Appearing On Partnership Return.—
“(1) In General.—Section 6225 shall not apply to any adjustment necessary to correct a mathematical or clerical error (as defined in section 6213(g)(2)) appearing on the partnership return.
“(2) Exception.—Paragraph (1) shall not apply to a partner if, within 60 days after the day on which notice of the correction of the error is mailed to the partner, such partner files with the Secretary a request that the correction not be made.
“(c) Claims Arising Out Of Erroneous Computations, Etc.—
“(1) In General.—A partner may file a claim for refund on the grounds that—
“(A) the Secretary erroneously computed any computational adjustment necessary—
“(i) to make the partnership items on the partner's return consistent with the treatment of the partnership items on the partnership return, or
“(ii) to apply to the partner a settlement, a final partnership administrative adjustment, or the decision of a court in an action brought under section 6226 or section 6228(a),
“(B) the Secretary failed to allow a credit or to make a refund to the partner in the amount of the overpayment attributable to the application to the partner of a settlement, a final partnership administrative adjustment, or the decision of a court in an action brought under section 6226 or section 6228(a), or
“(C) the Secretary erroneously imposed any penalty, addition to tax, or additional amount which relates to an adjustment to a partnership item.
“(2) Time For Filing Claim.—
“(A) Under Paragraph (1)(A) Or (C).—Any claim under subparagraph (1)(A) or (C) of paragraph (1) shall be filed within 6 months after the day on which the Secretary mails the notice of computational adjustment to the partner.
“(B) Under Paragraph (1)(B).—Any claim under paragraph (1)(B) shall be filed within 2 years after whichever of the following days is appropriate:
“(i) the day on which the settlement is entered into,
“(ii) the day on which the period during which an action may be brought under section 6226 with respect to the final partnership administrative adjustment expires, or
“(iii) the day on which the decision of the court becomes final.
“(3) Suit If Claim Not Allowed.—If any portion of a claim under paragraph (1) is not allowed, the partner may bring suit with respect to such portion within the period specified in subsection (a) of section 6532 (relating to periods of limitations on refund suits).
“(4) No Review Of Substantive Issues.—For purposes of any claim or suit under this subsection, the treatment of partnership items on the partnership return, under the settlement, under the final partnership administrative adjustment, or under the decision of the court (whichever is appropriate) shall be conclusive. In addition, the determination under the final partnership administrative adjustment or under the decision of the court (whichever is appropriate) concerning the applicability of any penalty, addition to tax, or additional amount which relates to an adjustment to a partnership item shall also be conclusive. Notwithstanding the preceding sentence, the partner shall be allowed to assert any partner level defenses that may apply or to challenge the amount of the computational adjustment.
“(5) Rules For Seeking Innocent Spouse Relief.—
“(A) In General.—The spouse of a partner may file a claim for refund on the ground that the Secretary failed to relieve the spouse under section 6015 from a liability that is attributable to an adjustment to a partnership item (including any liability for any penalties, additions to tax, or additional amounts relating to such adjustment).
“(B) Time For Filing Claim.—Any claim under subparagraph (A) shall be filed within 6 months after the day on which the Secretary mails to the spouse the notice of computational adjustment referred to in subsection (a)(3)(A).
“(C) Suit If Claim Not Allowed.—If the claim under subparagraph (B) is not allowed, the spouse may bring suit with respect to the claim within the period specified in paragraph (3).
“(D) Prior Determinations Are Binding.—For purposes of any claim or suit under this paragraph, the treatment of partnership items (and the applicability of any penalties, additions to tax, or additional amounts) under the settlement, the final partnership administrative adjustment, or the decision of the court (whichever is appropriate) that gave rise to the liability in question shall be conclusive.
“d) Special Rules With Respect To Credits Or Refunds Attributable To Partnership Items.—
“(1) In General.—Except as otherwise provided in this subsection, no credit or refund of an overpayment attributable to a partnership item (or an affected item) for a partnership taxable year shall be allowed or made to any partner after the expiration of the period of limitation prescribed in section 6229 with respect to such partner for assessment of any tax attributable to such item.
“(2) Administrative Adjustment Request.—If a request for an administrative adjustment under section 6227 with respect to a partnership item is timely filed, credit or refund of any overpayment attributable to such partnership item (or an affected item) may be allowed or made at any time before the expiration of the period prescribed in section 6228 for bringing suit with respect to such request.
“(3) Claim Under Subsection (c).—If a timely claim is filed under subsection (c) for a credit or refund of an overpayment attributable to a partnership item (or affected item), credit or refund of such overpayment may be allowed or made at any time before the expiration of the period specified in section 6532 (relating to periods of limitations on suits) for bringing suit with respect to such claim.
“(4) Timely Suit.—Paragraph (1) shall not apply to any credit or refund of any overpayment attributable to a partnership item (or an item affected by such partnership item) if a partner brings a timely suit with respect to a timely administrative adjustment request under section 6228 or a timely claim under subsection (c) relating to such overpayment.
“(5) Overpayments Refunded Without Requirement That Partner File Claim.—In the case of any overpayment by a partner which is attributable to a partnership item (or an affected item) and which may be refunded under this subchapter, to the extent practicable credit or refund of such overpayment shall be allowed or made without any requirement that the partner file a claim therefor.
“(6) Subchapter B Of Chapter 66 Not Applicable.—Subchapter B of chapter 66 (relating to limitations on credit or refund) shall not apply to any credit or refund of an overpayment attributable to a partnership item.
“(e) Tax Matters Partner Required To Furnish Names Of Partners To Secretary.—If the Secretary mails to any partnership the notice specified in paragraph (1) of section 6223(a) with respect to any partnership taxable year, the tax matters partner shall furnish to the Secretary the name, address, profits interest, and taxpayer identification number of each person who was a partner in such partnership at any time during such taxable year. If the tax matters partner later discovers that the information furnished to the Secretary was incorrect or incomplete, the tax matters partner shall furnish such revised or additional information as may be necessary.
“(f) Failure Of Tax Matters Partner, Etc., To Fulfill Responsibility Does Not Affect Applicability Of Proceeding.—The failure of the tax matters partner, a pass-thru partner, the representative of a notice group, or any other representative of a partner to provide any notice or perform any act required under this subchapter or under regulations prescribed under this subchapter on behalf of such partner does not affect the applicability of any proceeding or adjustment under this subchapter to such partner.
“(g) Date Decision Of Court Becomes Final.—For purposes of section 6229(d)(1) and section 6230(c)(2)(B), the principles of section 7481(a) shall be applied in determining the date on which a decision of a district court or the Court of Federal Claims becomes final.
“(h) Examination Authority Not Limited.—Nothing in this subchapter shall be construed as limiting the authority granted to the Secretary under section 7602.
“(i) Time And Manner Of Filing Statements, Making Elections, Etc.—Except as otherwise provided in this subchapter, each—
“(1) statement,
“(2) election,
“(3) request, and
“(4) furnishing of information,
“shall be filed or made at such time, in such manner, and at such place as may be prescribed in regulations.
“(j) Partnerships Having Principal Place Of Business Outside The United States.—For purposes of sections 6226 and 6228, a principal place of business located outside the United States shall be treated as located in the District of Columbia.
“(k) Regulations.—The Secretary shall prescribe such regulations as may be necessary to carry out the purposes of this subchapter. Any reference in this subchapter to regulations is a reference to regulations prescribed by the Secretary.
“(l) Court Rules.—Any action brought under any provision of this subchapter shall be conducted in accordance with such rules of practice and procedure as may be prescribed by the Court in which the action is brought.”
2007 - Subsec. (a)(3)(A), (B). Pub. L. 110-172, Sec. 11(a)(36), amended subpar. (A) and (B) by substituting “section 6015” for “section 6013(e)”.
1998 - Subsec. (c)(5)(A). Pub. L. 105-206, Sec. 3201(e)(2), amended subpar. (A) by substituting “section 6015” for “section 6013(e)”.
1997--Subsec. (a)(1). Pub. L. 105-34, Sec. 1237(c)(1), substituted “paragraph (2) or (3)” for “paragraph (2)”.
Subsec. (a)(2)(A)(i). Pub. L. 105-34, Sec. 1238(b)(2), amended clause (i). Prior to amendment it read as follows:
“(i) affected items which require partner level determinations, or”
Subsec. (a)(3). Pub. L. 105-34, Sec. 1237(a), added par. (3).
Subsec. (a)(3)(A). Pub. L. 105-34, Sec. 1238(b)(3)(A), amended subpar. (A) by inserting “(including any liability for any penalties, additions to tax, or additional amounts relating to such adjustment)” after “partnership items”.
Subsec. (a)(3)(B). Pub. L. 105-34, Sec. 1238(b)(3)(B), amended subpar. (B) by inserting “(and the applicability of any penalties, additions to tax, or additional amounts)” after “partnership items”.
Subsec. (c)(1). Pub. L. 105-34, Sec. 1238(b)(4), amended par. (1) by striking “or” at the end of subpar. (A); by substituting “, or” for “.” at the end of the subpar. (B); and by adding subpar. (C).
Subsec. (c)(2)(A). Pub. L. 105-34, Sec. 1238(b)(5), amended subpar. (A) by substituting “(A) Under paragraph (1)(A) or (C)--Any claim under subparagraph (A) or (C) of paragraph (1)” for “(A) Under paragraph (1)(A)--Any claim under paragraph (1)(A)”.
Subsec. (c)(4). Pub. L. 105-34, Sec. 1238(b)(6), amended par. (4) by adding a sentence at the end.
Subsec. (c)(5). Pub. L. 105-34, Sec. 1237(b), added par. (5).
Subsec. (c)(5)(A). Pub. L. 105-34, Sec. 1238(b)(3)(C), amended subpar. (A) by inserting before the period “(including any liability for any penalties, additions to tax, or additional amounts relating to such adjustment)”.
Subsec. (c)(5)(D). Pub. L. 105-34, Sec. 1238(b)(3)(D), amended subpar. (D) by inserting “(and the applicability of any penalties, additions to tax, or additional amounts)” after “partnership items”.
Subsec. (d)(6). Pub. L. 105-34, Sec. 1239(c)(1), amended par. (6) by striking “(or an affected item)” after “partnership item”.
1992—Subsec. (g). Pub. L. 102-572, Sec. 902(b)(2), amended subsec. (g) by substituting “Court of Federal Claims” for “Claims Court”.
1988--Subsec. (a)(2)(A)(ii). Pub. L. 100-647 inserted “(other than by reason of section 6231(b)(1)(C))” after “nonpartnership items”.
1986--Subsec. (a). Pub. L. 99-514 substituted “Coordination with deficiency proceedings” for “Normal deficiency proceedings do not apply to computational adjustments” as subsec. heading, and amended text generally. Prior to amendment text read as follows: “Subchapter B of this chapter shall not apply to the assessment or collection of any computational adjustment.”
1984--Subsec. (c)(1)(B). Pub. L. 98-369 struck out “(or erroneously computed the amount of any such credit or refund)” after “section 6228(a)”.
EFFECTIVE DATE OF 2015 AMENDMENT
Pub. L. 114-74, Sec. 1101(g) provided:
“(g) EFFECTIVE DATE.—
“(1) IN GENERAL.— Except as otherwise provided in this subsection, the amendments made by this section shall apply to returns filed for partnership taxable years beginning after December 31, 2017.
“(2) ADMINISTRATIVE ADJUSTMENT REQUESTS.— In the case of administrative adjustment request under section 6227 of such Code, the amendments made by this section shall apply to requests with respect to returns filed for partnership taxable years beginning after December 31, 2017.
“(3) ADJUSTED PARTNERS STATEMENTS.— In the case of a partnership electing the application of section 6226 of such Code, the amendments made by this section shall apply to elections with respect to returns filed for partnership taxable years beginning after December 31, 2017.
“(4) ELECTION.— A partnership may elect (at such time and in such form and manner as the Secretary of the Treasury may prescribe) for the amendments made by this section (other than the election under section 6221(b) of such Code (as added by this Act)) to apply to any return of the partnership filed for partnership taxable years beginning after the date of the enactment of this Act [Enacted: Nov. 2, 2015] and before January 1, 2018.”
EFFECTIVE DATE OF 2007 AMENDMENTS
Amendments by Sec. 11(a)(36) of Pub. L. 110-172 effective on the date of the enactment of this Act [Enacted: Dec. 29, 2007].
EFFECTIVE DATE OF 1998 AMENDMENTS
Amendment by Sec. 3201(e)(2) of Pub. L. 105-206 effective generally for any liability for tax arising after the date of the enactment of this Act and any liability for tax arising on or before such date but remaining unpaid as of such date [enacted: July 22, 1998].
EFFECTIVE DATE OF 1997 AMENDMENTS
Amendments by Sec. 1237 of Pub. L. 105-34 effective as if included in the amendments made by section 402 of the Tax Equity and Fiscal Responsibility Act of 1982.
Amendments by Sec. 1238 of Pub. L. 105-34 applicable to partnership taxable years ending after the date of the enactment of this Act [Enacted: Aug. 5, 1997].
Amendments by Sec. 1239(c)(1) of Pub. L. 105-34 applicable to partnership taxable years ending after the date of the enactment of this Act [Enacted: Aug. 5, 1997].
EFFECTIVE DATE OF 1992 AMENDMENT
Amendment by Pub. L. 102-572, Sec. 902(b)(2), effective October 29, 1992.
EFFECTIVE DATE OF 1988 AMENDMENT
Amendment by Pub. L. 100-647 effective, except as otherwise provided, as if included in the provision of the Tax Reform Act of 1986, Pub. L. 99-514, to which such amendment relates, see section 1019(a) of Pub. L. 100-647, set out as a note under section 1 of this title.
EFFECTIVE DATE OF 1986 AMENDMENT
Section 1875(d)(2)(C) of Pub. L. 99-514 provided that: “The amendments made by this paragraph [amending sections 6213, 6230, and 6503 of this title] shall take effect as if included in the Tax Equity and Fiscal Responsibility Act of 1982 [Pub. L. 97-248].”
EFFECTIVE DATE OF 1984 AMENDMENT
Amendment by Pub. L. 98-369 effective as if included in the provision of the Tax Equity and Fiscal Responsibility Act of 1982, Pub. L. 97-248, to which such amendment relates, see section 715 of Pub. L. 98-369, set out as a note under section 31 of this title.