PUBLIC LAW 105-34—AUG. 5, 1997 111 STAT. 1027 "(i) affected items which require partner level determinations (other than penalties, additions to tax, and additional amounts that relate to adjustments to partnership items), or". (3)(A) Subparagraph (A) of section 6230(a)(3), as added by section 1237, is amended by inserting "(including any liability for any penalties, additions to tax, or additional amounts relating to such adjustment)" after "partnership item". (B) Subparagraph (B) of such section is amended by inserting "(and the applicability of any penalties, additions to tax, or additional amounts)" after "partnership items". (C) Subparagraph (A) of section 6230(c)(5), as added by section 1237, is amended by inserting before the period "(including any liability for any penalties, additions to tax, or additional amounts relating to such adjustment)". (D) Subparagraph (D) of section 6230(c)(5), as added by section 1237, is amended by inserting "(and the applicability of any penalties, additions to tax, or additional amounts)" after "partnership items". (4) Paragraph (1) of section 6230(c) is amended by striking "or" at the end of subparagraph (A), by striking the period at the end of subparagraph (B) and inserting ", or", and by adding at the end the following new subparagraph: "(C) the Secretary erroneously imposed any penalty, addition to tax, or additional amount which relates to an adjustment to a partnership item.". (5) So much of subparagraph (A) of section 6230(c)(2) as precedes "shall be filed" is amended to read as follows: "(A) UNDER PARAGRAPH (1)(A) OR (O. —Any claim under subparagraph (A) or (C) of paragraph (1)". (6) Paragraph (4) of section 6230(c) is amended by adding at the end the following: "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.". (c) EFFECTIVE DATE. —The amendments made by this section 26 USC 6221 shall apply to partnership taxable years ending after the date note. of the enactment of this Act. SEC. 1239. PROVISIONS RELATING TO COURT JURISDICTION, ETC. (a) TAX COURT JURISDICTION TO ENJOIN PREMATURE ASSESS- MENTS OF DEFICIENCIES ATTRIBUTABLE TO PARTNERSHIP ITEMS.— Subsection (b) of section 6225 is amended by striking "the proper court." and inserting "the proper court, including the Tax Court. The Tax Court shall have no jurisdiction to enjoin any action or proceeding under this subsection unless a timely petition for a readjustment of the partnership items for the taxable year has been filed and then only in respect of the adjustments that are the subject of such petition.". (b) JURISDICTION TO CONSIDER STATUTE OF LIMITATIONS WITH RESPECT TO PARTNERS. —Paragraph (1) of section 6226(d) is amended by adding at the end the following new sentence:
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