§ 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—
(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)
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—
(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
(2)
Time for filing claim
(A)
Under paragraph (1)(A) or (C)
Any claim under subparagraph (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:
(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
(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.
(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.
(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—
shall be filed or made at such time, in such manner, and at such place as may be prescribed in regulations.
(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.