Ill STAT. 1014 PUBLIC LAW 105-34—AUG. 5, 1997 enjoined in the proper court, including the Tax Court. The Tax Court shall have no jurisdiction to enjoin any action under this subsection unless a timely petition has been filed under section 6247 and then only in respect of the adjustments that are the subject of such petition. "(c) EXCEPTIONS TO RESTRICTIONS ON ADJUSTMENTS.— "(1) ADJUSTMENTS ARISING OUT OF MATH OR CLERICAL ERRORS.— Applicability. "(A) IN GENERAL.— If the partnership is notified that, on account of a mathematical or clerical error appearing on the partnership return, an adjustment to a partnership item is required, rules similar to the rules of paragraphs (1) and (2) of section 6213(b) shall apply to such adjustment. "(B) SPECIAL RULE.—I f an electing large partnership is a partner in another electing large partnership, any adjustment on account of such partnership's failure to comply with the requirements of section 6241(a) with respect to its interest in such other partnership shall be treated as an adjustment referred to in subparagraph (A), except that paragraph (2) of section 6213(b) shall not apply to such adjustment. " (2) PARTNERSHIP MAY WAIVE RESTRICTIONS.—The partnership shall at any time (whether or not a notice of partnership adjustment has been issued) have the right, by a signed notice in writing filed with the Secretary, to waive the restrictions provided in subsection (a) on the making of any partnership adjustment. "(d) LIMIT WHERE NO PROCEEDING BEGUN.— I f no proceeding under section 6247 is begun with respect to any notice of a partner-^ ship adjustment during the 90-day period described in subsection (a), the amount for which the partnership is liable under section 6242 (and any increase in any partner's liability for tax under chapter 1 by reason of any adjustment under section 6242(a)) shall not exceed the amount determined in accordance with such notice. "SEC. 6247. JUDICIAL REVIEW OF PARTNERSHIP ADJUSTMENT. "(a) GENERAL RULE. —Within 90 days after the date on which a notice of a partnership adjustment is mailed to the partnership with respect to any partnership taxable year, the partnership may file a petition for a readjustment of the partnership items for such taxable year with— "(1) the Tax Court, "(2) the district court of the United States for the district in which the partnership's principal place of business is located, or "(3) the Claims Court. " (b) JURISDICTIONAL REQUIREMENT FOR BRINGING ACTION IN DISTRICT COURT OR CLAIMS COURT.— "(1) IN GENERAL. — A readjustment petition under this section may be filed in a district court of the United States or the Claims Court only if the partnership filing the petition deposits with the Secretary, on or before the date the petition is filed, the amount for which the partnership would be liable under section 6242(b) (as of the date of the filing of the petition) if the partnership items were adjusted as provided by the
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