§6227 — Administrative adjustment request by partnership

6227 is inapplicable and the general requirements for acceptance of amended returns expounded by this Court in Goldstone v.

301.6227(b)-lT, 301.6227(c)-lT, Temporary Proced. & Admin. Regs., 52 Fed. Reg. 6788 (Mar. 5, 1987). As an express legislative prescription, these procedures apparently supersede the discretionary administrative standards and case law governing the acceptance of amended returns generally: a partner’s treatment of partnership items o

;An AAR mu"st' be filed in accordance with section 6227 for a partner to change the treatment of a partnership item on the partner's return .

We lack jurisdiction if petitioners’ amended individual income tax return for 2003 (amended return) did not qualify under section 6227 as an administrative adjustment request (AAR) filed on behalf of a partner (partner AAR).

artnership taxable year may be made after the later of— (1) the date which is 3 years after the latest of— (A) the date on which the partnership return for such taxable year was filed, 8 (B) the return due date for the taxable year, or (C) the date on which the partnership filed an administrative adjustment request with respect to such year under section 6227, or (2) in the case of any modification of an imputed underpayment under section 6225(c), the date that is 270 days .

y partnership taxable year may be made after the later of— (1) the date which is 3 years after the latest of— (A) the date on which the partnership return for such taxable year was filed, (B) the return due date for the taxable year, or (C) the date on which the partnership filed an administrative adjustment request with respect to such year under section 6227, or (2) in the case of any modification of imputed underpayment under section 6225(c), the date that is 270 days .

Section 6227 permits the tax matters partner to file, within a specified period after the filing of a partnership return, “a request for administrative adjustment” of partnership items. See Samueli v. Commissioner, 132 T.C. 336, 340–41 (2009); Treas. Reg. § 301.6227(d)-1(a). Such a request is made by filing with the IRS Form 8082, Notice of Inconsi

the taxpayers were able to show intent. That TEFRA-related case involved a situation in which the taxpayers alleged that, when they filed an amended individual income tax return, they really intended to file an administrative adjustmentrequest under section 6227. Their argument failed because "[t]he requisite intent needed to be present contemporaneouslywith the filing ofthe partner AAR, not later when petitioners believed it to be more advantageous to have had that intent initially." I_dd at 34

he taxpayers were able to show intent. That TEFRA-related case involved a situation in which the taxpayers alleged that, when they filed an amended individual income tax return, they really intended to file an administrative adjustment request under section 6227. Their argument failed because “[t]he requisite intent needed to be present contemporaneously with the filing of the partner AAR, not later when petitioners believed it to be more advantageous to have had that intent initially.” Id. at 3

(b) Right To Limit Liability.--The procedures under subsection (a) shall include requirements that notice of an individual's right to relief under section 6015 of the Internal Revenue Code of 1986 shall be included in the statement required by section 6227 of the Omnibus Taxpayer Bill of Rights (Internal Revenue Service Publication No .

— The procedures under subsection (a) shall include requirements that notice of an individual’s right to relief under section 6015 of the Internal Revenue Code of 1986 shall be included in the statement required by section 6227 of the Omnibus Taxpayer Bill of Rights (Internal Revenue Service Publication No.

Respondent contends that the claim of increased basis could have been raised by the Roses in an administrative adjustment request under section 6227 but that such a request is now barred.

(b) Right to Limit Liability.–-The procedures under subsection (a) shall include requirements that notice of an individual’s right to relief under section 6015 of the Internal Revenue Code of 1986 shall be included in the statement required by section 6227 of the Omnibus Taxpayer Bill of Rights (Internal Revenue Service Publication No.

— The procedures under subsection (a) shall include requirements that notice of an individual’s right to relief under section 6015 of the Internal Revenue Code of 1986 shall be included in the statement required by section 6227 of the Omnibus Taxpayer Bill of Rights (Internal Revenue Service Publication No.

Respondent further states that a tax matters partner may bring a refund action with respect to partnership items only after an administrative adjustment is filed under section 6227 and not allowed by the Secretary.

ioners' returns for years later than those in issue. If the underlying transactions were shams, and the income was not properly reported in earlier years, it was petitioners' responsibility to file corrective administrative adjustment requests under section 6227. Petitioners have filed T.C. 853, 860 (1990). Petitioners' citation of these authorities in this context stretches them far beyond any reasonable application. - 149 - several such requests in these consolidated proceedings; these request

ioners' returns for years later than those in issue. If the underlying transactions were shams, and the income was not properly reported in earlier years, it was petitioners' responsibility to file corrective administrative adjustment requests under section 6227. Petitioners have filed T.C. 853, 860 (1990). Petitioners' citation of these authorities in this context stretches them far beyond any reasonable application. - 149 - several such requests in these consolidated proceedings; these request

ioners' returns for years later than those in issue. If the underlying transactions were shams, and the income was not properly reported in earlier years, it was petitioners' responsibility to file corrective administrative adjustment requests under section 6227. Petitioners have filed T.C. 853, 860 (1990). Petitioners' citation of these authorities in this context stretches them far beyond any reasonable application. - 149 - several such requests in these consolidated proceedings; these request

ioners' returns for years later than those in issue. If the underlying transactions were shams, and the income was not properly reported in earlier years, it was petitioners' responsibility to file corrective administrative adjustment requests under section 6227. Petitioners have filed T.C. 853, 860 (1990). Petitioners' citation of these authorities in this context stretches them far beyond any reasonable application. - 149 - several such requests in these consolidated proceedings; these request

ioners' returns for years later than those in issue. If the underlying transactions were shams, and the income was not properly reported in earlier years, it was petitioners' responsibility to file corrective administrative adjustment requests under section 6227. Petitioners have filed T.C. 853, 860 (1990). Petitioners' citation of these authorities in this context stretches them far beyond any reasonable application. - 149 - several such requests in these consolidated proceedings; these request

ioners' returns for years later than those in issue. If the underlying transactions were shams, and the income was not properly reported in earlier years, it was petitioners' responsibility to file corrective administrative adjustment requests under section 6227. Petitioners have filed T.C. 853, 860 (1990). Petitioners' citation of these authorities in this context stretches them far beyond any reasonable application. - 149 - several such requests in these consolidated proceedings; these request

ioners' returns for years later than those in issue. If the underlying transactions were shams, and the income was not properly reported in earlier years, it was petitioners' responsibility to file corrective administrative adjustment requests under section 6227. Petitioners have filed T.C. 853, 860 (1990). Petitioners' citation of these authorities in this context stretches them far beyond any reasonable application. - 149 - several such requests in these consolidated proceedings; these request

ioners' returns for years later than those in issue. If the underlying transactions were shams, and the income was not properly reported in earlier years, it was petitioners' responsibility to file corrective administrative adjustment requests under section 6227. Petitioners have filed T.C. 853, 860 (1990). Petitioners' citation of these authorities in this context stretches them far beyond any reasonable application. - 149 - several such requests in these consolidated proceedings; these request

ioners' returns for years later than those in issue. If the underlying transactions were shams, and the income was not properly reported in earlier years, it was petitioners' responsibility to file corrective administrative adjustment requests under section 6227. Petitioners have filed T.C. 853, 860 (1990). Petitioners' citation of these authorities in this context stretches them far beyond any reasonable application. - 149 - several such requests in these consolidated proceedings; these request