26 U.S. Code § 6228 - Judicial review where administrative adjustment request is not allowed in full
If the Secretary mails to the tax matters partner a notice of final partnership administrative adjustment for the partnership taxable year to which the request under section 6227 relates after the filing of a petition under this subsection but before the hearing of such petition, such petition shall be treated as an action brought under section 6226 with respect to that administrative adjustment, except that subsection (e) of section 6226 shall not apply.
A notice of final partnership administrative adjustment for the partnership taxable year shall be taken into account under subparagraphs (A) and (B) only if such notice is mailed before the expiration of the period prescribed by section 6229 for making assessments of tax attributable to partnership items for such taxable year.
Except in the case described in subparagraph (B) of paragraph (3), a court with which a petition is filed in accordance with this subsection shall have jurisdiction to determine only those partnership items to which the part of the request under section 6227 not allowed by the Secretary relates and those items with respect to which the Secretary asserts adjustments as offsets to the adjustments requested by the tax matters partner.
Any determination by a court under this subsection shall have the force and effect of a decision of the Tax Court or a final judgment or decree of the district court or the Court of Federal Claims, as the case may be, and shall be reviewable as such. With respect to the partnership, only the tax matters partner, a notice partner, or a 5-percent group may seek review of a determination by a court under this subsection.
Pub. L. 114–74, title XI, § 1101(a), (g), Nov. 2, 2015, 129 Stat. 625, 638, provided that, applicable to returns filed for partnership taxable years beginning after Dec. 31, 2017, with certain exceptions, this section is repealed.
2002—Subsec. (a)(1). Pub. L. 107–147, § 417(19)(B)(i), substituted “subsection (c) of section 6227” for “subsection (b) of section 6227”.
Subsec. (a)(3)(A). Pub. L. 107–147, § 417(19)(B)(ii), struck out “subsection (b) of” before “section 6227”.
Subsec. (b)(1), (2)(A). Pub. L. 107–147, § 417(19)(B)(iii), substituted “subsection (d) of section 6227” for “subsection (c) of section 6227”.
1992—Subsec. (a)(1)(C), (6). Pub. L. 102–572 substituted “Court of Federal Claims” for “Claims Court”.
1983—Subsec. (a)(6). Pub. L. 97–448 substituted “With respect to the partnership, only the tax matters partner” for “Only the tax matters partner”.
Repeal applicable to returns filed for partnership taxable years beginning after Dec. 31, 2017, with certain exceptions, see section 1101(g) of Pub. L. 114–74, set out as an Effective Date of 2015 Amendment note under section 6221 of this title.
Written determinations for this section
These documents, sometimes referred to as "Private Letter Rulings", are taken from the IRS Written Determinations page; the IRS also publishes a fuller explanation of what they are and what they mean. The collection is updated (at our end) daily. It appears that the IRS updates their listing every Friday.
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- Period for Filing Petition : 2013-05-10
- Other Requests : 2012-10-12
- Period for Filing Petition : 2010-04-23
- Other Requests : 2010-03-19
- Request on Behalf of Partnership : 2010-02-26
- Period for Filing Petition : 2010-02-26
- Period for Filing Petition : 2009-11-27
- Other Requests : 2009-06-05
- Period for Filing Petition : 2009-02-20
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