U.S. Code » Title 26 » Subtitle Subtitle F— Procedure and Administration › Chapter CHAPTER 63— ASSESSMENT › Subchapter Subchapter C— Treatment of Partnerships › Part PART II— PARTNERSHIP ADJUSTMENTS

26 U.S.C. § 6227

Administrative adjustment request by partnership

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(a) In general

A partnership may file a request for an administrative adjustment in the amount of one or more partnership-related items for any partnership taxable year.

(b) AdjustmentAny such adjustment under subsection (a) shall be determined and taken into account for the partnership taxable year in which the administrative adjustment request is filed—(1) by the partnership under rules similar to the rules of section 6225 (other than paragraphs (2), (7), and (9) of subsection (c) thereof) for the partnership taxable year in which the administrative adjustment request is filed, or(2) by the partnership and partners under rules similar to the rules of section 6226 (determined without regard to the substitution described in subsection (c)(2)(C) thereof).In the case of an adjustment that would not result in an imputed underpayment, paragraph (1) shall not apply and paragraph (2) shall apply with appropriate adjustments.(c) Period of limitationsA partnership may not file such a request more than 3 years after the later of—(1) the date on which the partnership return for such year is filed, or(2) the last day for filing the partnership return for such year (determined without regard to extensions).In no event may a partnership file such a request after a notice of an administrative proceeding with respect to the taxable year is mailed under section 6231.(d) Coordination with adjustments related to foreign tax credits

The Secretary shall issue regulations or other guidance which provide for the proper coordination of this section and section 905(c).

(Added Pub. L. 114–74, title XI, § 1101(c)(1), Nov. 2, 2015, 129 Stat. 631; amended Pub. L. 115–141, div. U, title II, §§ 201(c)(5), 206(f), (p)(2), (3), Mar. 23, 2018, 132 Stat. 1173, 1179, 1182.)Editorial NotesPrior Provisions

Prior sections 6227 to 6230 were repealed by Pub. L. 114–74, title XI, § 1101(a), (g), Nov. 2, 2015, 129 Stat. 625, 638, applicable to returns filed for partnership taxable years beginning after Dec. 31, 2017.

Section 6227, added Pub. L. 97–248, title IV, § 402(a), Sept. 3, 1982, 96 Stat. 655; amended Pub. L. 105–34, title XII, §§ 1236(a), 1243(a), Aug. 5, 1997, 111 Stat. 1025, 1029; Pub. L. 107–147, title IV, § 417(19)(A), Mar. 9, 2002, 116 Stat. 56, related to administrative adjustment requests.

Section 6228, added Pub. L. 97–248, title IV, § 402(a), Sept. 3, 1982, 96 Stat. 656; amended Pub. L. 97–448, title III, § 306(c)(1)(B), Jan. 12, 1983, 96 Stat. 2406; Pub. L. 102–572, title IX, § 902(b)(2), Oct. 29, 1992, 106 Stat. 4516; Pub. L. 107–147, title IV, § 417(19)(B), Mar. 9, 2002, 116 Stat. 56, related to judicial review where administrative adjustment request is not allowed in full.

Section 6229, added Pub. L. 97–248, title IV, § 402(a), Sept. 3, 1982, 96 Stat. 659; amended Pub. L. 99–514, title XVIII, § 1875(d)(1), Oct. 22, 1986, 100 Stat. 2896; Pub. L. 100–647, title I, § 1018(o)(3), Nov. 10, 1988, 102 Stat. 3585; Pub. L. 105–34, title XII, §§ 1233(a)–(c), 1235(a), Aug. 5, 1997, 111 Stat. 1023, 1024; Pub. L. 107–147, title IV, § 416(d)(1)(B), Mar. 9, 2002, 116 Stat. 55; Pub. L. 111–147, title V, § 513(a)(2)(B), Mar. 18, 2010, 124 Stat. 112, related to period of limitations for making assessments.

Section 6230, added Pub. L. 97–248, title IV, § 402(a), Sept. 3, 1982, 96 Stat. 660; amended 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, § 902(b)(2), Oct. 29, 1992, 106 Stat. 4516; Pub. L. 105–34, title XII, §§ 1237(a)–(c)(1), 1238(b)(2)–(6), 1239(c)(1), Aug. 5, 1997, 111 Stat. 1025–1028; Pub. L. 105–206, title III, § 3201(e)(2), July 22, 1998, 112 Stat. 740; Pub. L. 110–172, § 11(a)(36), Dec. 29, 2007, 121 Stat. 2487, related to additional administrative provisions.

Amendments

2018—Subsec. (a). Pub. L. 115–141, § 201(c)(5), substituted “partnership-related items” for “items of income, gain, loss, deduction, or credit of the partnership”.

Subsec. (b). Pub. L. 115–141, § 206(p)(2), substituted “is filed” for “is made” in introductory provisions and in par. (1).

Subsec. (b)(1). Pub. L. 115–141, § 206(p)(3), which directed substitution of “paragraphs (2), (7), and (9)” for “paragraphs (2), (6), and (7)”, was executed by making the substitution for “paragraphs (2), (6) and (7)” to reflect the probable intent of Congress.

Subsec. (d). Pub. L. 115–141, § 206(f), added subsec. (d).

Statutory Notes and Related SubsidiariesEffective Date of 2018 Amendment

Amendment by Pub. L. 115–141 effective as if included in section 1101 of Pub. L. 114–74, see section 207 of Pub. L. 115–141, set out as a note under section 6031 of this title.

Effective Date

Section 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 a note under section 6221 of this title.

Notes of Decisions
Cited in 18 cases (1 in the last 5 years), 1993–2025 · leading case: Schumacher Trading Partners II v. United States, 72 Fed. Cl. 95 (Fed. Cl. 2006).
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Schumacher Trading Partners II v. United States, 72 Fed. Cl. 95 (Fed. Cl. 2006). · cites it 5× “Reply at 16-17, 21-22 (citing 26 U.S.C. §§ 6227 (b), 6228(a)(2)(C), (a)(3)(C), 6229(b)(1), (b)(3), (d)) (emphasis added).”
United States v. McFerrin, 492 F. Supp. 2d 695 (S.D. Tex. 2007). · cites it 4× “Partnership items are subject to a separate limitations period, 26 U.S.C. §§ 6227 and 6230(c), (d). Pursuant to 26 U.”
Russian Recovery Fund Ltd. v. United States, 81 Fed. Cl. 793 (Fed. Cl. 2008). “The IRS may, for example, issue a no-change FPAA to prevent a partner from filing an administrative adjustment request with respect to partnership items in question, 26 U.S.C. § 6227 (a)(2), or to give partners notice of completion of an administrative proceeding as required by…”
Rigas v. United States, 486 F. App'x 491 (5th Cir. 2012). · cites it 4× “3 The § 6228(b) exception to § 7422(h) permits a civil action to be brought for a refund attributable to partnership items if the Secretary of the Treasury responds to a partner’s request for an administrative adjustment of partnership items (Administrative Adjustment Request…”
Weiner v. United States, 255 F. Supp. 2d 624 (S.D. Tex. 2002). “A partner may request administrative adjustments of the partnership return, 26 U.S.C. § 6227 , from which judicial review by the taxpayer is permitted, id.”
Prestop Holdings, LLC v. United States, 96 Fed. Cl. 244 (Fed. Cl. 2010). “26 U.S.C. § 6227 (a). The quoted language makes clear that the request for administrative adjustment (RAA) is targeted on a specific partnership taxable year — the three-year limitations provision in section 6227(a)(1), indeed, would not work if the references to “return” and…”
Conway v. United States, 50 Fed. Cl. 273 (Fed. Cl. 2001). “Responsibilities of the TMP include: filing requests for administrative adjustment of items shown on the partnership’s return, 26 U.S.C. § 6227 (b)(1)(B); filing petitions for judicial review of final administrative adjustments to the partnership’s return, 26 U.”
McNaughton v. United States, 118 Fed. Cl. 274 (Fed. Cl. 2014). “26 U.S.C § 6227. 14 . Indeed, this section addresses the use of manipulative and deceptive devices in connection with the purchase or sale of any registered security.”
Weiner v. United States, 255 F. Supp. 2d 673 (S.D. Tex. 2002). “26 U.S.C. § 6227 . 18 . See Amended Memorandum Opinion, at 32 n.”
Hollenbeck v. United States Internal Revenue Serv. (In Re Hollenbeck), 166 B.R. 291 (Bankr. S.D. Tex. 1993). “There is an exception to this requirement where an individual partner makes an administrative adjustment request within three years after the later of the date on which the partnership return for such year is filed, or the last day for filing the partnership return for such year…”
Kuralt v. United States, 866 F. Supp. 727 (S.D.N.Y. 1994). “First, § 6228 permits an S corporation shareholder to file suit for a refund upon the denial by the Service of an administrative adjustment request (“AAR”) previously filed by the shareholder pursuant to 26 U.S.C. § 6227 . Section 6227 provides, however, that an S corporation…”
United States v. Stewart, 123 F. Supp. 3d 921 (S.D. Tex. 2015). “26 U.S.C. § 6227 (c)(2) (2012). . 26 U.S.”
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