26 U.S.C. § 6231

Notice of proceedings and adjustment

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(a) In generalThe 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.

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 Any notice so rescinded shall not be treated as a notice of a partnership adjustment for purposes of this subchapter, and the taxpayer shall have no right to bring a proceeding under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.)Editorial NotesPrior Provisions

A prior section 6231, added Pub. L. 97–248, title IV, § 402(a), Sept. 3, 1982, 96 Stat. 663; amended Pub. L. 98–369, div. A, title VII, § 714(p)(2)(B)–(D), (I), July 18, 1984, 98 Stat. 964, 965; Pub. L. 105–34, title XI, § 1141(b), title XII, §§ 1232(a), 1234(a), Aug. 5, 1997, 111 Stat. 981, 1023, 1024; Pub. L. 105–206, title III, § 3507(a), July 22, 1998, 112 Stat. 772; Pub. L. 107–147, title IV, §§ 416(d)(1)(C), 417(19)(C), Mar. 9, 2002, 116 Stat. 55, 57, defined terms for purposes of this subchapter and listed special rules for partnership items, prior to repeal by Pub. L. 114–74, title XI, § 1101(a), Nov. 2, 2015, 129 Stat. 625.

Amendments

2018—Subsec. (a). Pub. L. 115–141, § 206(h)(2), substituted “Any notice of a final partnership adjustment” for “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. Such notices” in concluding provisions.

Subsec. (a)(1). Pub. L. 115–141, § 201(c)(6), substituted “any partnership-related item for any partnership taxable year” for “any item of income, gain, loss, deduction, or credit of a partnership for a partnership taxable year”.

Subsecs. (b) to (d). Pub. L. 115–141, § 206(h)(1), added subsec. (b) and redesignated former subsecs. (b) and (c) as (c) and (d), respectively.

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.

Special Rule for Certain International Satellite Partnerships

Pub. L. 97–248, title IV, § 406, Sept. 3, 1982, 96 Stat. 670, as amended by Pub. L. 99–514, § 2, Oct. 22, 1986, 100 Stat. 2095, provided that: “[Former] Subchapter C of chapter 63 of the Internal Revenue Code of 1986 [formerly I.R.C. 1954] (relating to tax treatment of partnership items), section 6031 of such Code (relating to returns of partnership income), and section 6046A of such Code (relating to returns as to interest in foreign partnerships) shall not apply to the International Telecommunications Satellite Organization, the International Maritime Satellite Organization, and any organization which is a successor of either of such organizations.”

Notes of Decisions

Cited in 140 cases (6 in the last 5 years), 1987–2026 · leading case: Mellow Partners, A P'ship v. Cmsnr. IRS, 890 F.3d 1070 (D.C. Cir. 2018).

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Mellow Partners, A P'ship v. Cmsnr. IRS, 890 F.3d 1070 (D.C. Cir. 2018). · cites it 13× “It then moved to dismiss the case for lack of jurisdiction, arguing that the FPAA was invalid because Mellow was a "small partnership" exempt from TEFRA's audit and litigation proceedings under 26 U.S.C. § 6231 (a)(1)(B). The Tax Court denied the motion.”

Duffie v. United States, 600 F.3d 362 (5th Cir. 2010). · cites it 7× “” 26 U.S.C. § 6231 (a)(3). The regulations provide that items “more appropriately determined at the partnership level” include the gains, losses, deductions, and credits of a partnership.”

Miller v. Internal Revenue Serv. (In Re Miller), 174 B.R. 791 (9th Cir. BAP 1994). · cites it 18× “If there is no general partner who has been designated as the TMP, then the general partner having the largest profits interest in the partnership at the close of the taxable year involved (or, where there is more than one general partner having the same profits interest or no…”

Seaview Trading, LLC v. Comm'r, 858 F.3d 1281 (9th Cir. 2017). · cites it 9× “SMITH, Circuit Judge: This appeal presents the question of whether entities that are disregarded for federal tax purposes may nevertheless constitute pass-thru partners under 26 U.S.C. § 6231 (a)(9) such that their partnership is not eligible for the small-partnership exception…”

Prati v. United States, 81 Fed. Cl. 422 (Fed. Cl. 2008). · cites it 6× “26 U.S.C. § 6231 (a)(3). Which items are “more appropriately determined at the partnership level” is refined in Treasury Regulation § 301.”

Napoliello v. Comm'r, 655 F.3d 1060 (9th Cir. 2011). · cites it 6× “” 26 U.S.C. § 6231 (a)(3). The IRS then sends an “affected item” notice of deficiency to a partner if there are affected items — non-partnership items that are affected by partnership items— that require determinations at the partner level.”

Weiner v. United States, 389 F.3d 152 (5th Cir. 2004). · cites it 3× “26 U.S.C. § 6231 (a)(3). The taxpayers argue that because § 6229(a), containing the FPAA statute of limitations provision, is found in subtitle F, as opposed to subtitle A, It is not a partnership item.”

Alpha I, L.P. ex rel. Sands v. United States, 86 Fed. Cl. 126 (Fed. Cl. 2009). · cites it 5× “at 213 (quoting 26 U.S.C. § 6231 (a)(3)). The court determined, in agreement with plaintiffs, that the partnership’s duty to identify its partners is set forth in subtitle F of the Internal Revenue Code (I.”

Jade Trading, LLC Ex Rel. Ervin v. United States, 598 F.3d 1372 (Fed. Cir. 2010). · cites it 3× “" 26 U.S.C. § 6231 (a)(3). TEFRA further defines two other terms, namely, a "nonpart-nership item” and an "affected item.”

Raghunathan Sarma v. Comm'r of Internal Revenue, 45 F.4th 1312 (11th Cir. 2022). · cites it 9× “” 26 U.S.C. § 6231 (a)(1)(A), (B)(i). A small partnership is a “partnership having 10 or fewer partners each of whom is an individual .”

Charles D. Beard, Jr. Mary Sue Beard v. United States of Am., John G. Beard Louise H. Beard v. United States, 992 F.2d 1516 (11th Cir. 1993). · cites it 7× “” 26 U.S.C. § 6231 (a)(1)(B)(i)(I). 12 Thus, partners in “small” partnerships may challenge an assessment attributable to partnership items by bringing individual tax refund suits.”

Transpac Drilling Venture 1982-12, Guy J. Cutili v. Comm'r of Internal Revenue, 147 F.3d 221 (2d Cir. 1998). · cites it 4× “6231(c)-5T (“Criminal Investigations Regulation”), which was enacted pursuant to TEFRA, see 26 U.S.C. § 6231 (c)(3) (“Special Enforcement Provision”).”

Show all 140 citing cases →

— 26 U.S.C. § 6231(a)(1)(A) — 1 case

Goldstein v. Internal Revenue Serv., 174 F. Supp. 3d 38 (D.D.C. 2016).

— 26 U.S.C. § 6231(a)(5) — 1 case

Cinema '84 v. Comm'r, 294 F.3d 432 (2d Cir. 2002).

Annotations are extracted automatically from the opinions in the Syfert caselaw corpus and ranked by authority, recency, and treatment. Dots show Syfertize treatment of the citing case itself.