26 C.F.R. § 301.6230(b)-1 Request that correction not be made.
Title 26 - Internal Revenue
(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]
Title 26: Internal Revenue
PART 301—PROCEDURE AND ADMINISTRATION
Assessment
In General
§ 301.6230(b)-1 Request that correction not be made.
