96 STAT. 658
PUBLIC LAW 97-248—SEPT. 3, 1982 "(A) such request shall be t r e a t e d a s a claim for credit or refund of a n overpayment a t t r i b u t a b l e to n o n partnership items, and "(B) the part n e r may bring a n action under section 7422 with respect to such claim a t any time within 2 year s of the mailing of such notice. "(2) OTHER CASES.—
"(A) IN GENERAL.—If the Secretary fails to allow any part of a n administrative adjustment request filed under subsection (c) of section 6227 by a part n e r and paragraph (1) does not apply— "(i) such part n e r may, pursuant to section 7422, begin a civil action for refund of any a m o u n t due by reason of the adjustments described in such part of the request, and "(ii) on the beginning of such civil action, the partnership items of such part n e r for the partnership taxable year to which such part of such request relates shall be t r e a t e d as n o n partnership items for purposes of this subchapter. "(B) P E R I O D FOR FILING PETITION.—
"(i) IN GENERAL.—An action may be begun under subparagraph (A) with respect to a n administrative adjustment request for a partnership taxable year only— "(I) after the expiration of 6 months from the date of filing of the request under section 6227, and "(II) before the date which is 2 years after the date of filing of such request. "(ii)
EXTENSION
OF
TIME.—The
2-year
period
described in subclause (II) of clause (i) shall be extended for such period as may be agreed upon in writing between the part n e r and the Secretary. "(C) ACTION BARRED AFTER PARTNERSHIP PROCEEDING HAS
BEGUN.—No petition may be filed under subparagraph (A) with respect to a n administrative adjustment request for a partnership taxable year after the Secretary mails to the partnership a notice of the beginning of a partnership proceeding with respect to such year. "(D) F A I L U R E BY SECRETARY TO ISSUE TIMELY NOTICE OF ADJUSTMENT.—If the Secretary —
"(i) mails the notice referred to in subparagraph (C) before the expiration of the 2-year period referred to in clause (i) (II) of subparagraph (B), and "(ii) fails to mail a notice of final partnership administrative adjustment with respect to the partnership taxable year to which the request relates before the expiration of the period described in section 6229(a) (including any extension by agreement), subparagraph (C) shall cease to apply with respect to such request, and the 2-year period referred to in clause (i) (II) of subparagraph (B) shall not expire before the date 6 months after the expiration of the period described in section 6229(a) (including any extension by agreement).
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