[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(e)-1]

[Page 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(e)-1  Tax matters partner required to furnish names.

    (a) In general. If a notice of the beginning of an administrative 
proceeding is mailed to the tax matters partner with respect to any 
partnership taxable year, the tax matters partner shall furnish to the 
Internal Revenue Service office that issued the notice the name, 
address, profits interest, and taxpayer identification number of each 
person who was a partner in the partnership at any time during that 
taxable year if that information was not provided on the partnership 
return filed for that year.
    (b) Revised or additional information. If the tax matters partner 
discovers that any information furnished to the Internal Revenue Service 
on the partnership return or under paragraph (a) of this section was 
incorrect or incomplete, the tax matters partner shall furnish revised 
or additional information to the Internal Revenue Service within 15 days 
of discovering that the information furnished to the Internal Revenue 
Service was incorrect or incomplete.
    (c) Information required with respect to indirect partners. The 
requirements of this section for identifying information apply with 
respect to indirect partners to the extent that the tax matters partner 
has such information.
    (d) 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(e)-1T contained in 26 CFR 
part 1, revised April 1, 2001.

[T.D. 8965, 66 FR 50556, Oct. 4, 2001]