# 26 U.S.C. § 6234: Judicial review of partnership adjustment Source: OLRC release point 119-134 . Cite pinpoints as 26 U.S.C. § 6234(a)(1). ## § 6234(a) In general Within 90 days after the date on which a notice of a final partnership adjustment is mailed under section 6231 with respect to any partnership taxable year, the partnership may file a petition for a readjustment for such taxable year with— **§ 6234(a)(1)** the Tax Court, **§ 6234(a)(2)** the district court of the United States for the district in which the partnership’s principal place of business is located, or **§ 6234(a)(3)** the Court of Federal Claims. ## § 6234(b) Jurisdictional requirement for bringing action in district court or Court of Federal Claims **§ 6234(b)(1) In general.** A readjustment petition under this section may be filed in a district court of the United States or the Court of Federal Claims only if the partnership filing the petition deposits with the Secretary, on or before the date the petition is filed, the amount of (as of the date of the filing of the petition) the imputed underpayment, penalties, additions to tax, and additional amounts with respect to such imputed underpayment if the partnership adjustment was made as provided by the notice of final partnership adjustment. The court may by order provide that the jurisdictional requirements of this paragraph are satisfied where there has been a good faith attempt to satisfy such requirement and any shortfall of the amount required to be deposited is timely corrected. **§ 6234(b)(2) Interest payable.** Any amount deposited under paragraph (1), while deposited, shall not be treated as a payment of tax for purposes of this title (other than chapter 67). ## § 6234(c) Scope of judicial review A court with which a petition is filed in accordance with this section shall have jurisdiction to determine all partnership-related items for the partnership taxable year to which the notice of final partnership adjustment relates, the proper allocation of such items among the partners, and the applicability of any penalty, addition to tax, or additional amount for which the partnership may be liable under this subchapter. ## § 6234(d) 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 Court of Federal Claims, 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. ## § 6234(e) Effect of decision dismissing action If an action brought under this section is dismissed other than by reason of a rescission under section 6231(c), [OLRC note: See References in Text note below.] the decision of the court dismissing the action shall be considered as its decision that the notice of final partnership adjustment is correct, and an appropriate order shall be entered in the records of the court. ## Regulations - [Treas. Reg. § 301.6234-1](/26/reg/301.6234-1.md): Judicial review of partnership adjustment. (interprets § 6234) ## Final rules - [84 FR 6468](https://www.federalregister.gov/documents/2019/02/27/2018-28140/centralized-partnership-audit-regime) (2019): Centralized Partnership Audit Regime ## Leading cases - [Cir v. Stevens (9th Cir. 2023)](https://www.courtlistener.com/opinion/9411251/cir-v-ritchie-stevens/) - [Big Apple Tompkins Realty LLC v. Commissioner (T.C. 2026)](https://www.courtlistener.com/opinion/10940193/big-apple-tompkins-realty-llc-mojahed-h-bhutta-partnership/) - [Kings Road Property, LLC v. Commissioner (T.C. 2026)](https://www.courtlistener.com/opinion/10978347/kings-road-property-llc-kings-road-manager-llc-partnership/) ## Connections Cites: § 6231 Notice of proceedings and adjustment Cited by: § 6225 Partnership adjustment by Secretary; § 6226 Alternative to payment of imputed underpayment by partnership; § 6231 Notice of proceedings and adjustment; § 6232 Assessment, collection, and payment; § 6241 Definitions and special rules; § 6501 Limitations on assessment and collection; § 7459 Reports and decisions; § 7482 Courts of review; § 7485 Bond to stay assessment and collection ## Prior provisions - A prior section 6234, added Pub. L. 105–34, title XII, § 1231(a), Aug. 5, 1997, 111 Stat. 1020; amended Pub. L. 107–147, title IV, § 416(d)(1)(D), Mar. 9, 2002, 116 Stat. 55, related to declaratory judgment relating to treatment of items other than partnership items with respect to an oversheltered return, 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. 634 - 2015-12-18: [Pub. L. 114-113](/26/act/114-113.md), 129 Stat. 3122 - 2018-03-23: [Pub. L. 115-141](/26/act/115-141.md), 132 Stat. 1173