[Code of Federal Regulations]
[Title 26, Volume 18]
[Revised as of April 1, 2004]
From the U.S. Government Printing Office via GPO Access
[CITE: 26CFR301.6227(c)-1]

[Page 178-179]
 
                       TITLE 26--INTERNAL REVENUE
 
    CHAPTER I--INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY 
                               (CONTINUED)
 
PART 301_PROCEDURE AND ADMINISTRATION--Table of Contents
 
                               Assessment
 
Sec. 301.6227(c)-1  Administrative adjustment request by the tax matters 
partner on behalf of the partnership.

    (a) In general. A request for an administrative adjustment filed by 
the tax matters partner on behalf of the partnership shall be filed on 
the form prescribed by the Internal Revenue Service for that purpose in 
accordance with that form's instructions. Except as otherwise provided 
in that form's instructions, the request shall be--
    (1) Filed with the service center where the original partnership 
return was filed (but, if the notice described in section 6223(a)(1) 
(beginning of an administrative proceeding) has already been mailed to 
the tax matters partner, the statement should be filed with the Internal 
Revenue Service office that mailed such notice);
    (2) Signed by the tax matters partner; and
    (3) Accompanied by revised schedules showing the effects of the 
proposed changes on each partner and an explanation of the changes.
    (b) Denied request for treatment as a substituted return remains 
administrative adjustment request. An administrative adjustment request 
filed by the tax matters partner on behalf of the partnership for which 
substituted return treatment is requested but not granted

[[Page 179]]

remains an administrative adjustment request. Thus, for example, the tax 
matters partner may file suit under section 6228(a) if the Internal 
Revenue Service fails to take timely action on the request.
    (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 Sec. 301.6227(b)-1T contained in 26 CFR 
part 1, revised April 1, 2001.

[T.D. 8965, 66 FR 50554, Oct. 4, 2001]