# 26 U.S.C. § 6227: Administrative adjustment request by partnership Source: OLRC release point 119-134 . Cite pinpoints as 26 U.S.C. § 6227(a)(1). ## § 6227(a) In general A partnership may file a request for an administrative adjustment in the amount of one or more partnership-related items for any partnership taxable year. ## § 6227(b) Adjustment Any such adjustment under subsection (a) shall be determined and taken into account for the partnership taxable year in which the administrative adjustment request is filed— **§ 6227(b)(1)** by the partnership under rules similar to the rules of section 6225 (other than paragraphs (2), (7), and (9) of subsection (c) thereof) for the partnership taxable year in which the administrative adjustment request is filed, or **§ 6227(b)(2)** by the partnership and partners under rules similar to the rules of section 6226 (determined without regard to the substitution described in subsection (c)(2)(C) thereof). In the case of an adjustment that would not result in an imputed underpayment, paragraph (1) shall not apply and paragraph (2) shall apply with appropriate adjustments. ## § 6227(c) Period of limitations A partnership may not file such a request more than 3 years after the later of— **§ 6227(c)(1)** the date on which the partnership return for such year is filed, or **§ 6227(c)(2)** the last day for filing the partnership return for such year (determined without regard to extensions). In no event may a partnership file such a request after a notice of an administrative proceeding with respect to the taxable year is mailed under section 6231. ## § 6227(d) Coordination with adjustments related to foreign tax credits The Secretary shall issue regulations or other guidance which provide for the proper coordination of this section and section 905(c). ## Regulations - [Treas. Reg. § 301.6227-1](/26/reg/301.6227-1.md): Administrative adjustment request by partnership. (interprets § 6227) - [Treas. Reg. § 301.6227-2](/26/reg/301.6227-2.md): Determining and accounting for adjustments requested in an administrative adjustment request by the partnership. (interprets § 6227) - [Treas. Reg. § 301.6227-3](/26/reg/301.6227-3.md): Adjustments requested in an administrative adjustment request taken into account by reviewed year partners. (interprets § 6227) - [Treas. Reg. § 301.6227(c)-1](/26/reg/301.6227(c)-1.md): Administrative adjustment request by the tax matters partner on behalf of the partnership. (interprets § 6227(c)) - [Treas. Reg. § 301.6227(d)-1](/26/reg/301.6227(d)-1.md): Administrative adjustment request filed on behalf of a partner. (interprets § 6227(d)) ## Final rules - [85 FR 71998](https://www.federalregister.gov/documents/2020/11/12/2020-21819/guidance-related-to-the-allocation-and-apportionment-of-deductions-and-foreign-taxes-foreign-tax) (2020): Guidance Related to the Allocation and Apportionment of Deductions and Foreign Taxes, Foreign Tax Redeterminations, Foreign Tax Credit Disallowance Under Section 965(g), Consolidated Groups, Hybrid Arrangements and Certain Payments Under Section 951A - [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 - [Samueli v. Commissioner, 132 T.C. 336 (2009)](https://www.courtlistener.com/opinion/4697198/samueli-v-commr/) - [Phillips v. Commissioner, 106 T.C. 176 (1996)](https://www.courtlistener.com/opinion/4695295/phillips-v-commissioner/) - [Herrmann v. United States, 124 Fed. Cl. 56 (Fed. Cl. 2015)](https://www.courtlistener.com/opinion/3149147/herrmann-v-united-states/) ## Connections Cites: § 905 Applicable rules; § 6225 Partnership adjustment by Secretary; § 6226 Alternative to payment of imputed underpayment by partnership; § 6231 Notice of proceedings and adjustment Cited by: § 6225 Partnership adjustment by Secretary; § 6231 Notice of proceedings and adjustment; § 6232 Assessment, collection, and payment; § 6235 Period of limitations on making adjustments; § 6696 Rules applicable with respect to sections 6694, 6695, 6695A, and 6695B; § 6702 Frivolous tax submissions ## Prior provisions - Prior sections 6227 to 6230 were repealed by Pub. L. 114–74, title XI, § 1101(a), (g), Nov. 2, 2015, 129 Stat. 625, 638, applicable to returns filed for partnership taxable years beginning after Dec. 31, 2017. - Section 6227, added Pub. L. 97–248, title IV, § 402(a), Sept. 3, 1982, 96 Stat. 655; amended Pub. L. 105–34, title XII, §§ 1236(a), 1243(a), Aug. 5, 1997, 111 Stat. 1025, 1029; Pub. L. 107–147, title IV, § 417(19)(A), Mar. 9, 2002, 116 Stat. 56, related to administrative adjustment requests. - Section 6228, added Pub. L. 97–248, title IV, § 402(a), Sept. 3, 1982, 96 Stat. 656; amended Pub. L. 97–448, title III, § 306(c)(1)(B), Jan. 12, 1983, 96 Stat. 2406; Pub. L. 102–572, title IX, § 902(b)(2), Oct. 29, 1992, 106 Stat. 4516; Pub. L. 107–147, title IV, § 417(19)(B), Mar. 9, 2002, 116 Stat. 56, related to judicial review where administrative adjustment request is not allowed in full. - Section 6229, added Pub. L. 97–248, title IV, § 402(a), Sept. 3, 1982, 96 Stat. 659; amended Pub. L. 99–514, title XVIII, § 1875(d)(1), Oct. 22, 1986, 100 Stat. 2896; Pub. L. 100–647, title I, § 1018(o)(3), Nov. 10, 1988, 102 Stat. 3585; Pub. L. 105–34, title XII, §§ 1233(a)–(c), 1235(a), Aug. 5, 1997, 111 Stat. 1023, 1024; Pub. L. 107–147, title IV, § 416(d)(1)(B), Mar. 9, 2002, 116 Stat. 55; Pub. L. 111–147, title V, § 513(a)(2)(B), Mar. 18, 2010, 124 Stat. 112, related to period of limitations for making assessments. - Section 6230, added Pub. L. 97–248, title IV, § 402(a), Sept. 3, 1982, 96 Stat. 660; amended Pub. L. 98–369, div. A, title VII, § 714(p)(2)(A), July 18, 1984, 98 Stat. 964; Pub. L. 99–514, title XVIII, § 1875(d)(2)(A), Oct. 22, 1986, 100 Stat. 2896; Pub. L. 100–647, title I, § 1018(o)(1), Nov. 10, 1988, 102 Stat. 3584; Pub. L. 102–572, title IX, § 902(b)(2), Oct. 29, 1992, 106 Stat. 4516; Pub. L. 105–34, title XII, §§ 1237(a)–(c)(1), 1238(b)(2)–(6), 1239(c)(1), Aug. 5, 1997, 111 Stat. 1025–1028; Pub. L. 105–206, title III, § 3201(e)(2), July 22, 1998, 112 Stat. 740; Pub. L. 110–172, § 11(a)(36), Dec. 29, 2007, 121 Stat. 2487, related to additional administrative provisions. ## Amendments - 2015-11-02: [Pub. L. 114-74](/26/act/114-74.md), 129 Stat. 631 - 2018-03-23: [Pub. L. 115-141](/26/act/115-141.md), 132 Stat. 1173