Internal Revenue Code · 26 U.S.C.
§ 6232. Assessment, collection, and payment
Official text, no changes From the Office of the Law Revision Counsel, release point 119-121 (current through Public Law 119-121 (October 9, 2026)). Compare it with the official text at uscode.house.gov (external site).
Cite as 26 U.S.C. § 6232
At a glance
Read from the text, the source credit and the official notes. Not part of the law.
- Status
- In force
- Added
- November 2, 2015 by Pub. L. 114–74
- Last amended
- March 23, 2018 by Pub. L. 115–141
- Amendments
- 1 dated changes in the source credit
- Length
- 6 subsections · 948 words · about 4 min to read
- Defines
- 1 term
- Cross-references
- cites 10; cited by 3 Code sections and 7 other regulations
- Regulations
- 1 issued under this section
Notwithstanding section 7421(a), any action which violates subsection (b) may be enjoined in the proper court, including the Tax Court. The Tax Court shall have no jurisdiction to enjoin any action under this subsection unless a timely petition has been filed under section 6234 and then only in respect of the adjustments that are the subject of such petition.
If the partnership is notified that, on account of a mathematical or clerical error appearing on the partnership return, an adjustment to an item is required, rules similar to the rules of paragraphs (1) and (2) of section 6213(b) shall apply to such adjustment.
If a partnership is a partner in another partnership, any adjustment on account of such partnership’s failure to comply with the requirements of section 6222(a) with respect to its interest in such other partnership shall be treated as an adjustment referred to in subparagraph (A), except that paragraph (2) of section 6213(b) shall not apply to such adjustment.
If no proceeding under section 6234 is begun with respect to any notice of a final partnership adjustment during the 90-day period described in subsection (b), the amount for which the partnership is liable under section 6225 shall not exceed the amount determined in accordance with such notice.
For purposes of paragraph (1), a partner’s proportionate share is such percentage as the Secretary may determine on the basis of such partner’s distributive share. The Secretary shall make determinations under the preceding sentence such that the aggregate proportionate shares so determined total 100 percent.
The liability of the partnership for any amount with respect to which a partner is made liable under paragraph (1) shall be reduced upon payment by the partner of such amount. Paragraph (1)(B) shall not apply with respect to any amount after the date on which such amount is paid by the partnership.
For purposes of this subsection, an S corporation and its shareholders shall be treated in the same manner as a partnership and its partners.
Subchapter B shall not apply to any assessment or collection under this paragraph.
Except as otherwise provided in this subtitle, no assessment may be made (or proceeding in court begun without assessment) with respect to any partner with respect to an amount under paragraph (1) after the date which is 2 years after the date on which the Secretary provides the notice and demand referred to in paragraph (1) with respect to such amount.
(Added Pub. L. 114–74, title XI, § 1101(c)(1), Nov. 2, 2015, 129 Stat. 632; amended Pub. L. 115–141, div. U, title II, §§ 205(a), 206(g), (p)(4)–(6), Mar. 23, 2018, 132 Stat. 1177, 1179, 1182.)
Terms defined here
Where the text says “the term … means”. Select a term to jump to its definition.
Regulations under this section
Treasury regulations (26 CFR) issued under § 6232
Cross-references
Computed from the citations in the text of Title 26 and 26 CFR.
This section cites 10 other sections
- § 6227(b)(1) Administrative adjustment request by partnership
- § 6234 Judicial review of partnership adjustment
- § 7421(a) Prohibition of suits to restrain assessment or collection
- § 6213(b) Restrictions applicable to deficiencies; petition to Tax Court
- § 6222(a) Partner’s return must be consistent with partnership return
- § 6225 Partnership adjustment by Secretary
- § 6621(a)(2)(B) Determination of rate of interest
- § 6241(7) Definitions and special rules
- § 6226(b)(4)(A)(ii) Alternative to payment of imputed underpayment by partnership
- § 6651(i) Failure to file tax return or to pay tax
Cited by 3 Code sections
- § 6225(a)(1) Partnership adjustment by Secretary
- § 6241(6)(A)(ii) Definitions and special rules
- § 7421(a) Prohibition of suits to restrain assessment or collection
Cited in 7 regulations not issued under it
- § 301.6222-1 Partner's return must be consistent with partnership return.
- § 301.6225-1 Partnership adjustment by the Internal Revenue Service.
- § 301.6226-1 Election for an alternative to the payment of the imputed underpayment.
- § 301.6226-3 Adjustments taken into account by partners.
- § 301.6234-1 Judicial review of partnership adjustment.
- § 301.6241-1 Definitions.
- § 301.6241-2 Bankruptcy of the partnership.
Amendment history
From the source credit and the official notes, newest first.
Where it sits in the Code
- Subtitle F Procedure and Administration
- Chapter 63 ASSESSMENT
- Subchapter C Treatment of Partnerships
- Part III PROCEDURE
Nearby sections
Official notes
Show the Law Revision Counsel's notes (amendments, effective dates)
Editorial Notes
Prior Provisions
A prior section 6232, added Pub. L. 97–248, title IV, § 402(a), Sept. 3, 1982, 96 Stat. 666, related to extension of subchapter provisions, respecting tax treatment of partnership items, to windfall profit tax, prior to repeal by Pub. L. 100–418, title I, § 1941(b)(1), Aug. 23, 1988, 102 Stat. 1323.
Amendments
2018—Subsec. (a). Pub. L. 115–141, § 206(g)(1), substituted “except that—” for “except that in the case of an administrative adjustment request to which section 6227(b)(1) applies, the underpayment shall be paid when the request is filed.” and added pars. (1) and (2).
Subsec. (b). Pub. L. 115–141, § 206(p)(4), substituted “this subtitle (other than subchapter B of this chapter)” for “this chapter” in introductory provisions.
Pub. L. 115–141, § 206(g)(2), substituted “assessment of an imputed underpayment” for “assessment of a deficiency” in introductory provisions and inserted concluding provisions.
Subsec. (d)(1)(A). Pub. L. 115–141, § 206(p)(5), substituted “an item” for “a item”.
Subsec. (e). Pub. L. 115–141, § 206(p)(6), struck out “thereof” after “subsection (b)”.
Subsec. (f). Pub. L. 115–141, § 205(a), added subsec. (f).
Statutory Notes and Related Subsidiaries
Effective Date of 2018 Amendment
Amendment by Pub. L. 115–141 effective as if included in section 1101 of Pub. L. 114–74, see section 207 of Pub. L. 115–141, set out as a note under section 6031 of this title.
Effective Date
Section applicable to returns filed for partnership taxable years beginning after Dec. 31, 2017, with certain exceptions, see section 1101(g) of Pub. L. 114–74, set out as a note under section 6221 of this title.