# 26 U.S.C. § 6222: Partner’s return must be consistent with partnership return Source: OLRC release point 119-134 . Cite pinpoints as 26 U.S.C. § 6222(a)(1). ## § 6222(a) In general A partner shall, on the partner’s return, treat any partnership-related item in a manner which is consistent with the treatment of such item on the partnership return. ## § 6222(b) Underpayment due to inconsistent treatment assessed as math error Any underpayment of tax by a partner by reason of failing to comply with the requirements of subsection (a) shall be assessed and collected in the same manner as if such underpayment were on account of a mathematical or clerical error appearing on the partner’s return. Paragraph (2) of section 6213(b) shall not apply to any assessment of an underpayment referred to in the preceding sentence. ## § 6222(c) Exception for notification of inconsistent treatment **§ 6222(c)(1) In general.** In the case of any item referred to in subsection (a), if— **§ 6222(c)(1)(A)** **§ 6222(c)(1)(A)(i)** the partnership has filed a return but the partner’s treatment on the partner’s return is (or may be) inconsistent with the treatment of the item on the partnership return, or **§ 6222(c)(1)(A)(ii)** the partnership has not filed a return, and **§ 6222(c)(1)(B)** the partner files with the Secretary a statement identifying the inconsistency, subsections (a) and (b) shall not apply to such item. **§ 6222(c)(2) Partner receiving incorrect information.** A partner shall be treated as having complied with subparagraph (B) of paragraph (1) with respect to an item if the partner— **§ 6222(c)(2)(A)** demonstrates to the satisfaction of the Secretary that the treatment of the item on the partner’s return is consistent with the treatment of the item on the statement furnished to the partner by the partnership, and **§ 6222(c)(2)(B)** elects to have this paragraph apply with respect to that item. ## § 6222(d) Final decision on certain positions not binding on partnership Any final decision with respect to an inconsistent position identified under subsection (c) in a proceeding to which the partnership is not a party shall not be binding on the partnership. ## § 6222(e) Addition to tax for failure to comply with section For addition to tax in the case of a partner’s disregard of the requirements of this section, see part II of subchapter A of chapter 68. ## Regulations - [Treas. Reg. § 301.6222-1](/26/reg/301.6222-1.md): Partner's return must be consistent with partnership return. (interprets § 6222) - [Treas. Reg. § 301.6222(a)-1](/26/reg/301.6222(a)-1.md): Consistent treatment of partnership items. (interprets § 6222(a)) - [Treas. Reg. § 301.6222(a)-2](/26/reg/301.6222(a)-2.md): Application of consistent reporting and notification rules to indirect partners. (interprets § 6222(a)) - [Treas. Reg. § 301.6222(b)-1](/26/reg/301.6222(b)-1.md): Notification to the Internal Revenue Service when partnership items are treated inconsistently. (interprets § 6222(b)) - [Treas. Reg. § 301.6222(b)-2](/26/reg/301.6222(b)-2.md): Effect of notification of inconsistent treatment. (interprets § 6222(b)) - [Treas. Reg. § 301.6222(b)-3](/26/reg/301.6222(b)-3.md): Partner receiving incorrect schedule. (interprets § 6222(b)) ## Final rules - [84 FR 6468](https://www.federalregister.gov/documents/2019/02/27/2018-28140/centralized-partnership-audit-regime) (2019): Centralized Partnership Audit Regime - [66 FR 50541](https://www.federalregister.gov/documents/2001/10/04/01-24517/unified-partnership-audit-procedures) (2001): Unified Partnership Audit Procedures ## Leading cases - [Callaway v. Commissioner, 231 F.3d 106 (2d Cir. 2000)](https://www.courtlistener.com/opinion/770964/elizabeth-n-callaway-v-commissioner-of-internal-revenue/) - [Blonien v. Commissioner, 118 T.C. 541 (2002)](https://www.courtlistener.com/opinion/4696633/blonien-v-commr/) - [Jenkins v. Commissioner, 102 T.C. 550 (1994)](https://www.courtlistener.com/opinion/4694926/jenkins-v-commissioner/) ## Connections Cites: § 6213 Restrictions applicable to deficiencies; petition to Tax Court Cited by: § 6225 Partnership adjustment by Secretary; § 6232 Assessment, collection, and payment ## Prior provisions - A prior section 6222, added Pub. L. 97–248, title IV, § 402(a), Sept. 3, 1982, 96 Stat. 648; amended Pub. L. 99–514, title XV, § 1503(c)(1), Oct. 22, 1986, 100 Stat. 2743; Pub. L. 101–239, title VII, § 7721(c)(7), Dec. 19, 1989, 103 Stat. 2400, required partner’s return to be consistent with partnership return or Secretary to be notified of inconsistency, prior to repeal by Pub. L. 114–74, title XI, § 1101(a), Nov. 2, 2015, 129 Stat. 625. ## Amendments - 2015-11-02: [Pub. L. 114-74](/26/act/114-74.md), 129 Stat. 626 - 2018-03-23: [Pub. L. 115-141](/26/act/115-141.md), 132 Stat. 1173