# 26 U.S.C. § 6231: Notice of proceedings and adjustment Source: OLRC release point 119-134 . Cite pinpoints as 26 U.S.C. § 6231(a)(1). ## § 6231(a) In general The Secretary shall mail to the partnership and the partnership representative— **§ 6231(a)(1)** notice of any administrative proceeding initiated at the partnership level with respect to an adjustment of any partnership-related item for any partnership taxable year, or any partner’s distributive share thereof, **§ 6231(a)(2)** notice of any proposed partnership adjustment resulting from such proceeding, and **§ 6231(a)(3)** notice of any final partnership adjustment resulting from such proceeding. Any notice of a final partnership adjustment shall be sufficient if mailed to the last known address of the partnership representative or the partnership (even if the partnership has terminated its existence). The first sentence shall apply to any proceeding with respect to an administrative adjustment request filed by a partnership under section 6227. ## § 6231(b) Timing of notices **§ 6231(b)(1) Notice of proposed partnership adjustment.** Any notice of a proposed partnership adjustment shall not be mailed later than the date determined under section 6235 (determined without regard to paragraphs (2) and (3) of subsection (a) thereof). **§ 6231(b)(2) Notice of final partnership adjustment.** **§ 6231(b)(2)(A) In general.** Except to the extent that the partnership elects to waive the application of this subparagraph, any notice of a final partnership adjustment shall not be mailed earlier than 270 days after the date on which the notice of the proposed partnership adjustment is mailed. **§ 6231(b)(2)(B) Statute of limitations on adjustment.** For the period of limitations on making adjustments, see section 6235. ## § 6231(c) Further notices restricted If the Secretary mails a notice of a final partnership adjustment to any partnership for any partnership taxable year and the partnership files a petition under section 6234 with respect to such notice, in the absence of a showing of fraud, malfeasance, or misrepresentation of a material fact, the Secretary shall not mail another such notice to such partnership with respect to such taxable year. ## § 6231(d) Authority to rescind notice with partnership consent The Secretary may, with the consent of the partnership, rescind any notice of a partnership adjustment mailed to such partnership. Any notice so rescinded shall not be treated as a notice of a partnership adjustment for purposes of this subchapter, and the taxpayer shall have no right to bring a proceeding under section 6234 with respect to such notice. ## Regulations - [Treas. Reg. § 301.6231-1](/26/reg/301.6231-1.md): Notice of proceedings and adjustments. (interprets § 6231) - [Treas. Reg. § 301.6231(a)(1)-1](/26/reg/301.6231(a)(1)-1.md): Exception for small partnerships. (interprets § 6231(a)) - [Treas. Reg. § 301.6231(a)(2)-1](/26/reg/301.6231(a)(2)-1.md): Persons whose tax liability is determined indirectly by partnership items. (interprets § 6231(a)) - [Treas. Reg. § 301.6231(a)(3)-1](/26/reg/301.6231(a)(3)-1.md): Partnership items. (interprets § 6231(a)) - [Treas. Reg. § 301.6231(a)(5)-1](/26/reg/301.6231(a)(5)-1.md): Definition of affected item. (interprets § 6231(a)) - [Treas. Reg. § 301.6231(a)(6)-1](/26/reg/301.6231(a)(6)-1.md): Computational adjustments. (interprets § 6231(a)) - [Treas. Reg. § 301.6231(a)(7)-1](/26/reg/301.6231(a)(7)-1.md): Designation or selection of tax matters partner. (interprets § 6231(a)) - [Treas. Reg. § 301.6231(a)(7)-2](/26/reg/301.6231(a)(7)-2.md): Designation or selection of tax matters partner for a limited liability company (LLC). (interprets § 6231(a)) - [Treas. Reg. § 301.6231(a)(12)-1](/26/reg/301.6231(a)(12)-1.md): Special rules relating to spouses. (interprets § 6231(a)) - [Treas. Reg. § 301.6231(c)-1](/26/reg/301.6231(c)-1.md): Special rules for certain applications for tentative carryback and refund adjustments based on partnership losses, deductions, or credits. (interprets § 6231(c)) - [Treas. Reg. § 301.6231(c)-2](/26/reg/301.6231(c)-2.md): Special rules for certain refund claims based on losses, deductions, or credits from abusive tax shelter partnerships. (interprets § 6231(c)) - [Treas. Reg. § 301.6231(c)-3](/26/reg/301.6231(c)-3.md): Limitation on applicability of §§ 301.6231(c)-4 through 301.6231(c)-8. (interprets § 6231(c)) - [Treas. Reg. § 301.6231(c)-4](/26/reg/301.6231(c)-4.md): Termination and jeopardy assessment. (interprets § 6231(c)) - [Treas. Reg. § 301.6231(c)-5](/26/reg/301.6231(c)-5.md): Criminal investigations. (interprets § 6231(c)) - [Treas. Reg. § 301.6231(c)-6](/26/reg/301.6231(c)-6.md): Indirect method of proof of income. (interprets § 6231(c)) - [Treas. Reg. § 301.6231(c)-7](/26/reg/301.6231(c)-7.md): Bankruptcy and receivership. (interprets § 6231(c)) - [Treas. Reg. § 301.6231(c)-8](/26/reg/301.6231(c)-8.md): Prompt assessment. (interprets § 6231(c)) - [Treas. Reg. § 301.6231(d)-1](/26/reg/301.6231(d)-1.md): Time for determining profits interest of partners for purposes of sections 6223(b) and 6231(a)(11). (interprets § 6231(d)) - [Treas. Reg. § 301.6231(e)-1](/26/reg/301.6231(e)-1.md): Effect of a determination with respect to a nonpartnership item on the determination of a partnership item. (interprets § 6231) - [Treas. Reg. § 301.6231(e)-2](/26/reg/301.6231(e)-2.md): Judicial decision not a bar to certain adjustments. (interprets § 6231) - [Treas. Reg. § 301.6231(f)-1](/26/reg/301.6231(f)-1.md): Disallowance of losses and credits in certain cases. (interprets § 6231) ## 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 - [64 FR 3837](https://www.federalregister.gov/documents/1999/01/26/99-885/modifications-and-additions-to-the-unified-partnership-audit-procedures) (1999): Modifications and Additions to the 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/) - [McKnight v. Commissioner, 7 F.3d 447 (5th Cir. 1993)](https://www.courtlistener.com/opinion/6079/mcknight-v-commissioner/) - [Bush v. United States, 655 F.3d 1323 (Fed. Cir. 2011)](https://www.courtlistener.com/opinion/612461/bush-v-united-states/) ## Connections Cites: § 6227 Administrative adjustment request by partnership; § 6234 Judicial review of partnership adjustment; § 6235 Period of limitations on making adjustments Cited by: § 6225 Partnership adjustment by Secretary; § 6227 Administrative adjustment request by partnership; § 6234 Judicial review of partnership adjustment; § 6235 Period of limitations on making adjustments; § 6501 Limitations on assessment and collection ## Prior provisions - A prior section 6231, added Pub. L. 97–248, title IV, § 402(a), Sept. 3, 1982, 96 Stat. 663; amended Pub. L. 98–369, div. A, title VII, § 714(p)(2)(B)–(D), (I), July 18, 1984, 98 Stat. 964, 965; Pub. L. 105–34, title XI, § 1141(b), title XII, §§ 1232(a), 1234(a), Aug. 5, 1997, 111 Stat. 981, 1023, 1024; Pub. L. 105–206, title III, § 3507(a), July 22, 1998, 112 Stat. 772; Pub. L. 107–147, title IV, §§ 416(d)(1)(C), 417(19)(C), Mar. 9, 2002, 116 Stat. 55, 57, defined terms for purposes of this subchapter and listed special rules for partnership items, 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. 632 - 2018-03-23: [Pub. L. 115-141](/26/act/115-141.md), 132 Stat. 1173