[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]