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Treasury Regulations · 26 CFR

§ 301.6230(b)-1. Request that correction not be made.

In effect eCFR current as of October 15, 2026

Regulation text, no changes From the eCFR, current as of October 15, 2026. The eCFR is an authoritative but unofficial editorial compilation of the Code of Federal Regulations; the official text is the annual CFR on govinfo. Compare it with this section on ecfr.gov (external site) or the official annual CFR on govinfo (external site).

Cite as 26 CFR § 301.6230(b)-1

At a glance

Read from the text and its source citation. Not part of the regulation.

Status
In the current eCFR
Issued
October 4, 2001 by T.D. 8965
Length
131 words · about 1 min to read
(a) In general. The request that a correction not be made under section 6230(b)(2) shall be in writing and shall—
(1) State that it is a request that a correction not be made under section 6230(b);
(2) Identify the partnership and the partner filing the request by name, address, and taxpayer identification number;
(3) Be signed by the partner filing the request; and
(4) Be filed with the Internal Revenue Service office that provided the notice of the correction of the error.
(b) Effective date. This section is applicable to partnership taxable years beginning on or after October 4, 2001. For years beginning prior to October 4, 2001, see § 301.6230(b)-1T contained in 26 CFR part 1, revised April 1, 2001.

[T.D. 8965, 66 FR 50556, Oct. 4, 2001]

Amendment history

From the source citation at the end of the section, newest first. T.D. is a Treasury decision; FR is the Federal Register.

  1. Issued by T.D. 8965 (66 FR 50556)

Where it sits in 26 CFR

  1. Subchapter F Procedure and administration
  2. Part 301 Procedure and administration
  3. Subpart ECFR01918753cdbe68b Assessment
  4. In General

Nearby sections