
From the U.S. Code Online via GPO Access
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[Laws in effect as of January 2, 2001]
[Document not affected by Public Laws enacted between
  January 2, 2001 and January 28, 2002]
[CITE: 26USC6225]

 
                     TITLE 26--INTERNAL REVENUE CODE
 
                Subtitle F--Procedure and Administration
 
                         CHAPTER 63--ASSESSMENT
 
            Subchapter C--Tax Treatment of Partnership Items
 
Sec. 6225. Assessments made only after partnership level 
        proceedings are completed
        

(a) Restriction on assessment and collection

    Except as otherwise provided in this subchapter, no assessment of a 
deficiency attributable to any partnership item may be made (and no levy 
or proceeding in any court for the collection of any such deficiency may 
be made, begun, or prosecuted) before--
        (1) the close of the 150th day after the day on which a notice 
    of a final partnership administrative adjustment was mailed to the 
    tax matters partner, and
        (2) if a proceeding is begun in the Tax Court under section 6226 
    during such 150-day period, the decision of the court in such 
    proceeding has become final.

(b) Premature action may be enjoined

    Notwithstanding section 7421(a), any action which violates 
subsection (a) may be enjoined in the proper court, including the Tax 
Court. The Tax Court shall have no jurisdiction to enjoin any action or 
proceeding under this subsection unless a timely petition for a 
readjustment of the partnership items for the taxable year has been 
filed and then only in respect of the adjustments that are the subject 
of such petition.

(c) Limit where no proceeding begun

    If no proceeding under section 6226 is begun with respect to any 
final partnership administrative adjustment during the 150-day period 
described in subsection (a), the deficiency assessed against any partner 
with respect to the partnership items to which such adjustment relates 
shall not exceed the amount determined in accordance with such 
adjustment.

(Added Pub. L. 97-248, title IV, Sec. 402(a), Sept. 3, 1982, 96 Stat. 
652; amended Pub. L. 105-34, title XII, Sec. 1239(a), Aug. 5, 1997, 111 
Stat. 1027.)


                               Amendments

    1997--Pub. L. 105-34 substituted ``the proper court, including the 
Tax Court. The Tax Court shall have no jurisdiction to enjoin any action 
or proceeding under this subsection unless a timely petition for a 
readjustment of the partnership items for the taxable year has been 
filed and then only in respect of the adjustments that are the subject 
of such petition.'' for ``the proper court.''


                    Effective Date of 1997 Amendment

    Section 1239(f) of Pub. L. 105-34 provided that: ``The amendments 
made by this section [amending this section and sections 6226, 6230, 
6501, 6512, 7421, 7459, and 7482 of this title] shall apply to 
partnership taxable years ending after the date of the enactment of this 
Act [Aug. 5, 1997].''

                  Section Referred to in Other Sections

    This section is referred to in sections 6222, 6230, 7421 of this 
title.
