[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(d)-1]

[Page 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(d)-1  Administrative adjustment request filed on behalf of 
a partner.

    (a) In general. A request for an administrative adjustment on behalf 
of a partner 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--
    (1) Be filed in duplicate, the original copy filed with the 
partner's amended income tax return (on which the partner computes the 
amount by which the partner's tax liability should be adjusted if the 
request is granted) and the other copy filed with the service center 
where the partnership return is 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) Identify the partner and the partnership by name, address, and 
taxpayer identification number;
    (3) Specify the partnership taxable year to which the administrative 
adjustment request applies;
    (4) Relate only to partnership items; and
    (5) Relate only to one partnership and one partnership taxable year.
    (b) 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(c)-1T contained in 26 CFR 
part 1, revised April 1, 2001.

[T.D. 8965, 66 FR 50555, Oct. 4, 2001]