26 USC 6234 - Judicial review of partnership adjustment

U.S Code last checked for updates: May 18, 2024

§ 6234.

Judicial review of partnership adjustment

(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—

(1)

the Tax Court,

(2)

the district court of the United States for the district in which the partnership’s principal place of business is located, or

(3)

the Court of Federal Claims.

(b)

Jurisdictional requirement for bringing action in district court or Court of Federal Claims

(1)

In general

(2)

Interest payable

(c)

Scope of judicial review

(d)

Determination of court reviewable

(e)

Effect of decision dismissing action

(Added Pub. L. 114–74, title XI, § 1101(c)(1), Nov. 2, 2015, 129 Stat. 634; amended Pub. L. 114–113, div. Q, title IV, § 411(b)(2), (3), Dec. 18, 2015, 129 Stat. 3122; Pub. L. 115–141, div. U, title II, §§ 201(c)(7), 206(j), Mar. 23, 2018, 132 Stat. 1173, 1180.)

cite as: 26 USC 6234