PUBLIC LAW 105-34—AUG. 5, 1997 111 STAT. 1017 "(2) before the date which is 2 years after the date of such request. The 2-year period set forth in paragraph (2) shall be extended for such period as may be agreed upon in writing by the partnership and the Secretary. " (c) COORDINATION WITH SUBPART A. — " (1) NOTICE OF PARTNERSHIP ADJUSTMENT BEFORE FILING OF PETITION.— No petition may be filed under this section after the Secretary mails to the partnership a notice of a partnership adjustment for the partnership taxable year to which the request under section 6251 relates. " (2) NOTICE OF PARTNERSHIP ADJUSTMENT AFTER FILING BUT BEFORE HEARING OF PETITION. —I f the Secretary mails to the partnership a notice of a partnership adjustment for the partnership taxable year to which the request under section 6251 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 6247 with respect to such notice, except that subsection (b) of section 6247 shall not apply. " (3) NOTICE MUST BE BEFORE EXPIRATION OF STATUTE OF LIMITATIONS.— ^A notice of a partnership adjustment for the partnership taxable year shall be taken into account under paragraphs (1) and (2) only if such notice is mailed before the expiration of the period prescribed by section 6248 for making adjustments to partnership items for such taxable year. "(d) SCOPE OF JUDICIAL REVIEW.—Except in the case described in paragraph (2) of subsection (c), a court with which a petition is filed in accordance with this section shall have jurisdiction to determine only those partnership items to which the part of the request under section 6251 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 partnership. "(e) DETERMINATION OF COURT REVIEWABLE. —Any determination by a court under this section 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 Claims Court, as the case may be, and shall be reviewable as such. The date of any such determination shall be treated as being the date of the court's order entering the decision. " PART III—DEFINITIONS AND SPECIAL RULES "Sec. 6255. Definitions and special rules. "SEC. 6255. DEFINITIONS AND SPECIAL RULES. "(a) DEFINITIONS.— For purposes of this subchapter— "(1) ELECTING LARGE PARTNERSHIP.— The term 'electing large partnership' has the meaning given to such term by section 775. "(2) PARTNERSHIP ITEM.—The term 'partnership item' has the meaning given to such term by section 6231(a)(3). " (b) PARTNERS BOUND BY ACTIONS OF PARTNERSHIP, ETC. — "(1) DESIGNATION OF PARTNER.— Each electing large partnership shall designate (in the manner prescribed by the Secretary) a partner (or other person) who shall have the sole
�
