Ill STAT. 1026 PUBLIC LAW 105-34—AUG. 5, 1997 have been satisfied. For purposes of such determination, the treatment of partnership items 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. Applicability. "(C) Rules similar to the rules contained in subparagraphs (B) and (C) of paragraph (2) shall apply for purposes of this paragraph.". (b) CLAIMS FOR REFUND.— Subsection (c) of section 6230 is amended by adding at the end the following new paragraph: "(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 6013(e) from a liability that is attributable to an adjustment to a partnership item. "(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 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) TECHNICAL AMENDMENTS.— (1) Paragraph (1) of section 6230(a) is amended by striking "paragraph (2)" and inserting "paragraph (2) or (3)". (2) Subsection (a) of section 6503 is amended by striking " se ction 6230(a)(2)(A)" and inserting "paragraph (2)(A) or (3) of section 6230(a)". 26 USC 6230 (d) EFFECTIVE DATE.—The amendments made by this section ^ote. shall take effect as if included in the amendments made by section 402 of the Tax Equity and Fiscal Responsibility Act of 1982. SEC. 1238. DETERMINATION OF PENALTIES AT PARTNERSfflP LEVEL. (a) IN GENERAL. —Section 6221 (relating to tax treatment determined at partnership level) is amended by striking "item" and inserting "item (and the applicability of any penalty, addition to tax, or additional amount which relates to an adjustment to a partnership item)". (b) CONFORMING AMENDMENTS.— (1) Subsection (£) of section 6226 is amended— (A) by striking "relates and" and inserting "relates,", and (B) by inserting before the period ", and the applicability of any penalty, addition to tax, or additional amount which relates to an adjustment to a partnership item". (2) Clause (i) of section 6230(a)(2)(A) is amended to read as follows:
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