Treasury Regulations (26 C.F.R.)
26 CFR § 301.6226(f)-1
Scope of judicial review.
# (a) In general.
A court reviewing a notice of final partnership administrative adjustment has jurisdiction to determine all partnership items for the taxable year to which the notice relates and the proper allocation of such items among the partners. Thus, the review is not limited to the items adjusted in the notice. In addition, the court has jurisdiction in the partnership-level proceeding to determine any penalty, addition to tax, or additional amount that relates to an adjustment to a partnership item. However, the court does not have jurisdiction in the partnership-level proceeding to consider any partner-level defenses to any penalty, addition to tax, or additional amount that relates to an adjustment to a partnership item. See section 6230(c)(4) and § 301.6221-1(c) and (d).
# (b) Example.
The provisions of paragraph (a) of this section may be illustrated by the following example:
Example.
The Internal Revenue Service issues a notice of final partnership administrative adjustment with respect to Partnership ABC in which the only item adjusted is depreciation. A petition for judicial review of that notice is filed. During the judicial proceeding, a partner of ABC, in accordance with the applicable court rules, raises an issue relating to the treatment of intangible drilling costs. The court reviewing the notice has jurisdiction to determine the intangible drilling cost issue in addition to the depreciation issue.
# (c) Effective date.
This section is applicable to partnership taxable years beginning on or after October 4, 2001. For years beginning prior to October 4, 2001, see § 301.6226(f)-1T contained in 26 CFR part 1, revised April 1, 2001.
[T.D. 8965, 66 FR 50554, Oct. 4, 2001]
Source: view the official text
In this part (40 sections)
- 301.6223(c)-1 · Additional information regarding partners furnished to…
- 301.6223(e)-1 · Effect of Internal Revenue Service's failure to provide…
- 301.6223(e)-2 · Elections if Internal Revenue Service fails to provide…
- 301.6223(f)-1 · Duplicate copy of final partnership administrative…
- 301.6223(g)-1 · Responsibilities of the tax matters partner.
- 301.6223(h)-1 · Responsibilities of pass-thru partner.
- 301.6224(a)-1 · Participation in administrative proceedings.
- 301.6224(b)-1 · Partner may waive rights.
- 301.6224(c)-1 · Tax matters partner may bind nonnotice partners.
- 301.6224(c)-2 · Pass-thru partner binds indirect partners.
- 301.6224(c)-3 · Consistent settlements.
- 301.6225-1 · Partnership adjustment by the Internal Revenue Service.
- 301.6225-2 · Modification of imputed underpayment.
- 301.6225-3 · Treatment of partnership adjustments that do not result in…
- 301.6226-1 · Election for an alternative to the payment of the imputed…
- 301.6226-2 · Statements furnished to partners and filed with the IRS.
- 301.6226-3 · Adjustments taken into account by partners.
- 301.6226(a)-1 · Principal place of business of partnership.
- 301.6226(b)-1 · 5-percent group.
- 301.6226(e)-1 · Jurisdictional requirement for bringing an action in…
- 301.6226(f)-1 · Scope of judicial review.
- 301.6227-1 · Administrative adjustment request by partnership.
- 301.6227-2 · Determining and accounting for adjustments requested in an…
- 301.6227-3 · Adjustments requested in an administrative adjustment…
- 301.6227(c)-1 · Administrative adjustment request by the tax matters…
- 301.6227(d)-1 · Administrative adjustment request filed on behalf of a…
- 301.6229(b)-1 · Extension by agreement.
- 301.6229(b)-2 · Special rule with respect to debtors in title 11 cases.
- 301.6229(c)(2)-1 · Substantial omission of income.
- 301.6229(e)-1 · Information with respect to unidentified partner.
- 301.6229(f)-1 · Special rule for partial settlement agreements.
- 301.6230(b)-1 · Request that correction not be made.
- 301.6230(c)-1 · Claim arising out of erroneous computation, etc.
- 301.6230(e)-1 · Tax matters partner required to furnish names.
- 301.6231-1 · Notice of proceedings and adjustments.
- 301.6231(a)(1)-1 · Exception for small partnerships.
- 301.6231(a)(2)-1 · Persons whose tax liability is determined indirectly…
- 301.6231(a)(3)-1 · Partnership items.
- 301.6231(a)(5)-1 · Definition of affected item.
- 301.6231(a)(6)-1 · Computational adjustments.