§ 6231. Notice of proceedings and adjustment

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(a)In general The Secretary shall mail to the partnership and the partnership representative—

(1)notice of any administrative proceeding initiated at the partnership level with respect to an adjustment of any partnership-related item for any partnership taxable year, or any partner’s distributive share thereof,

(2)notice of any proposed partnership adjustment resulting from such proceeding, and

(3)notice of any final partnership adjustment resulting from such proceeding.

Any notice of a final partnership adjustment shall be sufficient if mailed to the last known address of the partnership representative or the partnership (even if the partnership has terminated its existence). The first sentence shall apply to any proceeding with respect to an administrative adjustment request filed by a partnership under section 6227.

(b)Timing of notices

(1)Notice of proposed partnership adjustment Any notice of a proposed partnership adjustment shall not be mailed later than the date determined under section 6235 (determined without regard to paragraphs

(2)and

(3)of subsection

(a)thereof).

(2)Notice of final partnership adjustment

(A)In general Except to the extent that the partnership elects to waive the application of this subparagraph, any notice of a final partnership adjustment shall not be mailed earlier than 270 days after the date on which the notice of the proposed partnership adjustment is mailed.

(B)Statute of limitations on adjustment For the period of limitations on making adjustments, see section 6235.

(c)Further notices restricted If the Secretary mails a notice of a final partnership adjustment to any partnership for any partnership taxable year and the partnership files a petition under section 6234 with respect to such notice, in the absence of a showing of fraud, malfeasance, or misrepresentation of a material fact, the Secretary shall not mail another such notice to such partnership with respect to such taxable year.

(d)Authority to rescind notice with partnership consent The Secretary may, with the consent of the partnership, rescind any notice of a partnership adjustment mailed to such partnership. Any notice so rescinded shall not be treated as a notice of a partnership adjustment for purposes of this subchapter, and the taxpayer shall have no right to bring a proceeding under section 6234 with respect to such notice.

(Added Pub. L. 114–74, title XI, § 1101(c)(1), Nov. 2, 2015, 129 Stat. 632; amended Pub. L. 115–141, div. U, title II, §§ 201(c)(6), 206(h), Mar. 23, 2018, 132 Stat. 1173, 1179.)

Connections21 cite this · traces to 4

Cited by 21 sections · top 13

public-private-law

U.S. Code

statutes-at-large

statute-compilations

Sec. 1101
PARTNERSHIP AUDITS AND ADJUSTMENTS

Traces to 4 documents

public-private-law

U.S. Code

17 references not yet in our index

129 Stat. 632
132 Stat. 1173
Pub. L. 97–248, title IV, § 402(a)
96 Stat. 663
Pub. L. 98–369, div. A, title VII, § 714(p)(2)(B)
98 Stat. 964
Pub. L. 105–34, title XI, § 1141(b)
111 Stat. 981
Pub. L. 105–206, title III, § 3507(a)
112 Stat. 772
Pub. L. 107–147, title IV
116 Stat. 55
129 Stat. 625
Pub. L. 97–248, title IV, § 406
96 Stat. 670
Pub. L. 99–514, § 2
100 Stat. 2095

Citation graph

cites case law

§ 6231

Notice of proceedings and adjustment

Stat.×11

Pub. L.×3

Fed. Reg.×3

U.S.C.×3

Stat. Comp.×1

Pub. L.Public Law 114-74

Pub. L.Public Law 115-141

U.S.C.§ 6031

U.S.C.§ 6221

Stat.129 Stat. 632

Stat.132 Stat. 1173

Pub. L.Pub. L. 97–248, title IV, § 402(a)

Stat.96 Stat. 663

Pub. L.Pub. L. 98–369, div. A, title VII, § 714(p)(2)(B)

Cites 21 · showing 9Cited by 21 across 5 sources