PUBLIC LAW 97-248—SEPT. 3, 1982
96 STAT. 657
the Secretary mails to the tax m a t t e r s part n e r a notice of final partnership administrative adjustment for the partnership taxable year to which the request under subsection (b) of section 6227 relates. "(B)
ADMINISTRATIVE
ADJUSTMENT
AFTER
FILING BUT
BEFORE HEARING OF PETITION.—If the Secretary mails to the tax m a t t e r s part n e r a notice of final partnership administrative adjustment for the partnership taxable year to which the request under section 6227 relates after the filing of a petition under this subsection b u t before the h e a r i n g of such petition, such petition shall be treated as an action brought under section 6226 with respect to that administrative adjustment, except that subsection (e) of section 6226 shall not apply. "(C) N O T I C E MUST BE BEFORE EXPIRATION OF STATUTE OF
LIMITATIONS.—A notice of final partnership administrative adjustment for the partnership taxable year shall be t a k e n into account under subparagraph s (A) and (B) only if such notice is mailed before the expiration of the period prescribed by section 6229 for making assessments of tax a t t r i b u t a b l e to partnership items for such taxable year. "(4) P A R T N E R S TREATED AS PARTY TO ACTION.—
"(A) IN GENERAL.—If a n action is brought by the tax m a t t e r s part n e r under paragraph (1) with respect to any request for a n adjustment of a partnership item for any taxable year— "(i) each person who w a s a part n e r in such partnership a t any time during the partnership taxable year involved shall be t r e a t e d as a party to such action, and "(ii) the court having jurisdiction of such action shall allow each such person to participate in the action. "(B) P A R T N E R S MUST HAVE INTEREST IN OUTCOME.—For
purposes of subparagraph (A), rules similar to the rules of paragraph (1) of section 6226(d) shall apply. "(5) SCOPE OF JUDICIAL R E VI E W. — E x c e p t in the case described
in subparagraph (B) of paragraph (3), a court with which a petition is filed in accordance with this subsection shall have jurisdiction to determine only those partnership items to which the part of the request under section 6227 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 tax m a t t e r s part n e r. "(6) DETERMINATION OF COURT REVIEWABLE.—Any d e term i n a -
tion by a court under this subsection shall have the force and effect of a decision of the Tax Court or a final j u d g m e n t or decree of the district court or the Claims Court, as the case may be, and shall be reviewable as such. Only the tax m a t t e r s part n e r, a notice a r t n e r, or a 5-percent group may seek review of a determination by a court under this subsection. '(b) OTHER REQUESTS.— "(1) NOTICE PROVIDING THAT ITEMS BECOME NONPARTNERSHIP
ITEMS.—If the Secretary mails to a part n e r, under subparagraph (A) of section 6231(b)(1) (relating to items ceasing to be partnership items), a notice that all partnership items of the part n e r for the partnership taxable year to which a timely request for administrative adjustment under subsection (c) of section 6227 relates shall be treated as n o n partnership items—
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