Subpart B—Claims for Adjustments by Partnership
§6251. Administrative adjustment requests
(a) General rule
A partnership may file a request for an administrative adjustment of partnership items for any partnership taxable year at any time which is—
(1) within 3 years after the later of—
(A) the date on which the partnership return for such year is filed, or
(B) the last day for filing the partnership return for such year (determined without regard to extensions), and
(2) before the mailing to the partnership of a notice of a partnership adjustment with respect to such taxable year.
(b) Secretarial action
If a partnership files an administrative adjustment request under subsection (a), the Secretary may allow any part of the requested adjustments.
(c) Special rule in case of extension under section 6248
If the period described in section 6248(a) is extended pursuant to an agreement under section 6248(b), the period prescribed by subsection (a)(1) shall not expire before the date 6 months after the expiration of the extension under section 6248(b).
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§6252. Judicial review where administrative adjustment request is not allowed in full
(a) In general
If any part of an administrative adjustment request filed under section 6251 is not allowed by the Secretary, the partnership may file a petition for an adjustment with respect to the partnership items to which such part of the request relates with—
(1) the Tax Court,
(2) the district court of the United States for the district in which the principal place of business of the partnership is located, or
(3) the Claims Court.
(b) Period for filing petition
A petition may be filed under subsection (a) with respect to partnership items for a partnership taxable year only—
(1) after the expiration of 6 months from the date of filing of the request under section 6251, and
(2) before the date which is 2 years after the date of such request.
The 2-year period set forth in paragraph (2) shall be extended for such period as may be agreed upon in writing by the partnership and the Secretary.
(c) Coordination with subpart A
(1) Notice of partnership adjustment before filing of petition
No petition may be filed under this section after the Secretary mails to the partnership a notice of a partnership adjustment for the partnership taxable year to which the request under section 6251 relates.
(2) Notice of partnership adjustment after filing but before hearing of petition
If the Secretary mails to the partnership a notice of a partnership adjustment for the partnership taxable year to which the request under section 6251 relates after the filing of a petition under this subsection but before the hearing of such petition, such petition shall be treated as an action brought under section 6247 with respect to such notice, except that subsection (b) of section 6247 shall not apply.
(3) Notice must be before expiration of statute of limitations
A notice of a partnership adjustment for the partnership taxable year shall be taken into account under paragraphs (1) and (2) only if such notice is mailed before the expiration of the period prescribed by section 6248 for making adjustments to partnership items for such taxable year.
(d) Scope of judicial review
Except in the case described in paragraph (2) of subsection (c), a court with which a petition is filed in accordance with this section shall have jurisdiction to determine only those partnership items to which the part of the request under section 6251 not allowed by the Secretary relates and those items with respect to which the Secretary asserts adjustments as offsets to the adjustments requested by the partnership.
(e) Determination of court reviewable
Any determination by a court under this section shall have the force and effect of a decision of the Tax Court or a final judgment or decree of the district court or the Claims Court, as the case may be, and shall be reviewable as such. The date of any such determination shall be treated as being the date of the court's order entering the decision.
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