Internal Revenue Code · 26 U.S.C.
§ 6234. Judicial review of partnership adjustment
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. § 6234
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
- 2 dated changes in the source credit
- Length
- 5 subsections · 511 words · about 2 min to read
- Cross-references
- cites 1; cited by 9 Code sections and 7 other regulations
- Regulations
- 1 issued under this section
A readjustment petition under this section may be filed in a district court of the United States or the Court of Federal Claims only if the partnership filing the petition deposits with the Secretary, on or before the date the petition is filed, the amount of (as of the date of the filing of the petition) the imputed underpayment, penalties, additions to tax, and additional amounts with respect to such imputed underpayment if the partnership adjustment was made as provided by the notice of final partnership adjustment. The court may by order provide that the jurisdictional requirements of this paragraph are satisfied where there has been a good faith attempt to satisfy such requirement and any shortfall of the amount required to be deposited is timely corrected.
Any amount deposited under paragraph (1), while deposited, shall not be treated as a payment of tax for purposes of this title (other than chapter 67).
A court with which a petition is filed in accordance with this section shall have jurisdiction to determine all partnership-related items for the partnership taxable year to which the notice of final partnership adjustment relates, the proper allocation of such items among the partners, and the applicability of any penalty, addition to tax, or additional amount for which the partnership may be liable under this subchapter.
Any determination by a court under this section shall have the force and effect of a decision of the Tax Court or a final judgment or decree of the district court or the Court of Federal Claims, as the case may be, and shall be reviewable as such. The date of any such determination shall be treated as being the date of the court’s order entering the decision.
If an action brought under this section is dismissed other than by reason of a rescission under section 6231(c),11 See References in Text note below. the decision of the court dismissing the action shall be considered as its decision that the notice of final partnership adjustment is correct, and an appropriate order shall be entered in the records of the court.
(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.)
Regulations under this section
Treasury regulations (26 CFR) issued under § 6234
Cross-references
Computed from the citations in the text of Title 26 and 26 CFR.
This section cites 1 other section
Cited by 9 Code sections
- § 6225(d)(2)(A) Partnership adjustment by Secretary
- § 6226(d) Alternative to payment of imputed underpayment by partnership
- § 6231(c) Notice of proceedings and adjustment
- § 6232(b)(2) Assessment, collection, and payment
- § 6241(5) Definitions and special rules
- § 6501(c)(12)(A) Limitations on assessment and collection
- § 7459(c) Reports and decisions
- § 7482(b)(1)(E) Courts of review
- § 7485(b) Bond to stay assessment and collection
Cited in 7 regulations not issued under it
- § 301.6226-1 Election for an alternative to the payment of the imputed underpayment.
- § 301.6226-2 Statements furnished to partners and filed with the IRS.
- § 301.6231-1 Notice of proceedings and adjustments.
- § 301.6232-1 Assessment, collection, and payment of imputed underpayment.
- § 301.6241-1 Definitions.
- § 301.6241-2 Bankruptcy of the partnership.
- § 301.6241-3 Treatment where a partnership ceases to exist.
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
- § 6231 Notice of proceedings and adjustment
- § 6232 Assessment, collection, and payment
- § 6233 Interest and penalties
- § 6234 Judicial review of partnership adjustment
- § 6235 Period of limitations on making adjustments
Official notes
Show the Law Revision Counsel's notes (amendments, effective dates)
Editorial Notes
References in Text
Section 6231(c), referred to in subsec. (e), was redesignated section 6231(d) by Pub. L. 115–141, div. U, title II, § 206(h)(1), Mar. 23, 2018, 132 Stat. 1179.
Prior Provisions
A prior section 6234, added Pub. L. 105–34, title XII, § 1231(a), Aug. 5, 1997, 111 Stat. 1020; amended Pub. L. 107–147, title IV, § 416(d)(1)(D), Mar. 9, 2002, 116 Stat. 55, related to declaratory judgment relating to treatment of items other than partnership items with respect to an oversheltered return, prior to repeal by Pub. L. 114–74, title XI, § 1101(a), Nov. 2, 2015, 129 Stat. 625.
Amendments
2018—Subsec. (b)(1). Pub. L. 115–141, § 206(j), substituted “the amount of (as of the date of the filing of the petition) the imputed underpayment, penalties, additions to tax, and additional amounts with respect to such imputed underpayment” for “the amount of the imputed underpayment (as of the date of the filing of the petition)”.
Subsec. (c). Pub. L. 115–141, § 201(c)(7), substituted “all partnership-related items” for “all items of income, gain, loss, deduction, or credit of the partnership”.
2015—Pub. L. 114–113 substituted “Court of Federal Claims” for “Claims Court” wherever appearing.
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 of 2015 Amendment
Amendment by Pub. L. 114–113 effective as if included in section 1101 of Pub. L. 114–74, see section 411(e) of Pub. L. 114–113, 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.