[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: 26CFR301.6230(b)-1] [Page 180-181] TITLE 26--INTERNAL REVENUE CHAPTER I--INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) PART 301_PROCEDURE AND ADMINISTRATION--Table of Contents Assessment Sec. 301.6230(b)-1 Request that correction not be made. (a) In general. The request that a correction not be made under section 6230(b)(2) shall be in writing and shall-- (1) State that it is a request that a correction not be made under section 6230(b); (2) Identify the partnership and the partner filing the request by name, address, and taxpayer identification number; [[Page 181]] (3) Be signed by the partner filing the request; and (4) Be filed with the Internal Revenue Service office that provided the notice of the correction of the error. (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. 301.6230(b)-1T contained in 26 CFR part 1, revised April 1, 2001. [T.D. 8965, 66 FR 50556, Oct. 4, 2001]