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Treasury Regulations · 26 CFR Part 301

Subpart ECFR01918753cdbe68b. Assessment

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 Title 26 on ecfr.gov (external site) or the official annual CFR on govinfo (external site).

  1. In General §§ 301.6201-1 to 301.6241-7

    1. § 301.6201-1 Assessment authority.
    2. § 301.6203-1 Method of assessment.
    3. § 301.6204-1 Supplemental assessments.
    4. § 301.6205-1 Special rules applicable to certain employment taxes.
    5. § 301.6211-1 Deficiency defined.
    6. § 301.6212-1 Notice of deficiency.
    7. § 301.6212-2 Definition of last known address.
    8. § 301.6213-1 Restrictions applicable to deficiencies; petition to Tax Court.
    9. § 301.6213-2 Omission of correct vehicle identification number.
    10. § 301.6215-1 Assessment of deficiency found by Tax Court.
    11. § 301.6221-1 Tax treatment determined at partnership level.
    12. § 301.6221(a)-1 Determination at partnership level.
    13. § 301.6221(b)-1 Election out for certain partnerships with 100 or fewer partners.
    14. § 301.6222-1 Partner's return must be consistent with partnership return.
    15. § 301.6222(a)-1 Consistent treatment of partnership items.
    16. § 301.6222(a)-2 Application of consistent reporting and notification rules to indirect partners.
    17. § 301.6222(b)-1 Notification to the Internal Revenue Service when partnership items are treated inconsistently.
    18. § 301.6222(b)-2 Effect of notification of inconsistent treatment.
    19. § 301.6222(b)-3 Partner receiving incorrect schedule.
    20. § 301.6223-1 Partnership representative.
    21. § 301.6223-2 Binding effect of actions of the partnership and partnership representative.
    22. § 301.6223(a)-1 Notice sent to tax matters partner.
    23. § 301.6223(a)-2 Withdrawal of notice of the beginning of an administrative proceeding.
    24. § 301.6223(b)-1 Notice group.
    25. § 301.6223(c)-1 Additional information regarding partners furnished to the Internal Revenue Service.
    26. § 301.6223(e)-1 Effect of Internal Revenue Service's failure to provide notice.
    27. § 301.6223(e)-2 Elections if Internal Revenue Service fails to provide timely notice.
    28. § 301.6223(f)-1 Duplicate copy of final partnership administrative adjustment.
    29. § 301.6223(g)-1 Responsibilities of the tax matters partner.
    30. § 301.6223(h)-1 Responsibilities of pass-thru partner.
    31. § 301.6224(a)-1 Participation in administrative proceedings.
    32. § 301.6224(b)-1 Partner may waive rights.
    33. § 301.6224(c)-1 Tax matters partner may bind nonnotice partners.
    34. § 301.6224(c)-2 Pass-thru partner binds indirect partners.
    35. § 301.6224(c)-3 Consistent settlements.
    36. § 301.6225-1 Partnership adjustment by the Internal Revenue Service.
    37. § 301.6225-2 Modification of imputed underpayment.
    38. § 301.6225-3 Treatment of partnership adjustments that do not result in an imputed underpayment.
    39. § 301.6226-1 Election for an alternative to the payment of the imputed underpayment.
    40. § 301.6226-2 Statements furnished to partners and filed with the IRS.
    41. § 301.6226-3 Adjustments taken into account by partners.
    42. § 301.6226(a)-1 Principal place of business of partnership.
    43. § 301.6226(b)-1 5-percent group.
    44. § 301.6226(e)-1 Jurisdictional requirement for bringing an action in District Court or United States Court of Federal Claims.
    45. § 301.6226(f)-1 Scope of judicial review.
    46. § 301.6227-1 Administrative adjustment request by partnership.
    47. § 301.6227-2 Determining and accounting for adjustments requested in an administrative adjustment request by the partnership.
    48. § 301.6227-3 Adjustments requested in an administrative adjustment request taken into account by reviewed year partners.
    49. § 301.6227(c)-1 Administrative adjustment request by the tax matters partner on behalf of the partnership.
    50. § 301.6227(d)-1 Administrative adjustment request filed on behalf of a partner.
    51. § 301.6229(b)-1 Extension by agreement.
    52. § 301.6229(b)-2 Special rule with respect to debtors in title 11 cases.
    53. § 301.6229(c)(2)-1 Substantial omission of income.
    54. § 301.6229(e)-1 Information with respect to unidentified partner.
    55. § 301.6229(f)-1 Special rule for partial settlement agreements.
    56. § 301.6230(b)-1 Request that correction not be made.
    57. § 301.6230(c)-1 Claim arising out of erroneous computation, etc.
    58. § 301.6230(e)-1 Tax matters partner required to furnish names.
    59. § 301.6231-1 Notice of proceedings and adjustments.
    60. § 301.6231(a)(1)-1 Exception for small partnerships.
    61. § 301.6231(a)(2)-1 Persons whose tax liability is determined indirectly by partnership items.
    62. § 301.6231(a)(3)-1 Partnership items.
    63. § 301.6231(a)(5)-1 Definition of affected item.
    64. § 301.6231(a)(6)-1 Computational adjustments.
    65. § 301.6231(a)(7)-1 Designation or selection of tax matters partner.
    66. § 301.6231(a)(7)-2 Designation or selection of tax matters partner for a limited liability company (LLC).
    67. § 301.6231(a)(12)-1 Special rules relating to spouses.
    68. § 301.6231(c)-1 Special rules for certain applications for tentative carryback and refund adjustments based on partnership losses, deductions, or credits.
    69. § 301.6231(c)-2 Special rules for certain refund claims based on losses, deductions, or credits from abusive tax shelter partnerships.
    70. § 301.6231(c)-3 Limitation on applicability of §§ 301.6231(c)-4 through 301.6231(c)-8.
    71. § 301.6231(c)-4 Termination and jeopardy assessment.
    72. § 301.6231(c)-5 Criminal investigations.
    73. § 301.6231(c)-6 Indirect method of proof of income.
    74. § 301.6231(c)-7 Bankruptcy and receivership.
    75. § 301.6231(c)-8 Prompt assessment.
    76. § 301.6231(d)-1 Time for determining profits interest of partners for purposes of sections 6223(b) and 6231(a)(11).
    77. § 301.6231(e)-1 Effect of a determination with respect to a nonpartnership item on the determination of a partnership item.
    78. § 301.6231(e)-2 Judicial decision not a bar to certain adjustments.
    79. § 301.6231(f)-1 Disallowance of losses and credits in certain cases.
    80. § 301.6232-1 Assessment, collection, and payment of imputed underpayment.
    81. § 301.6233-1 Extension to entities filing partnership returns.
    82. § 301.6233(a)-1 Interest and penalties determined from reviewed year.
    83. § 301.6233(b)-1 Interest and penalties with respect to the adjustment year return.
    84. § 301.6234-1 Judicial review of partnership adjustment.
    85. § 301.6235-1 Period of limitations on making adjustments.
    86. § 301.6241-1 Definitions.
    87. § 301.6241-2 Bankruptcy of the partnership.
    88. § 301.6241-3 Treatment where a partnership ceases to exist.
    89. § 301.6241-4 Payments nondeductible.
    90. § 301.6241-5 Extension to entities filing partnership returns.
    91. § 301.6241-6 Coordination with other chapters of the Internal Revenue Code.
    92. § 301.6241-7 Treatment of special enforcement matters.