§6228

If the IRS declines to allow the AAR in full, section 6228 provides procedures for judicial review of the IRS decision.

On January 7, 2022, petitioner petitioned this Court for adjustment of the partnership items set forth in its AAR pursuant to section 6228 (AAR Proceeding), regarding the beginning date of the Original Return.

ree appointing a receiver that stemmed from the partner's guilty plea on three felony counts. KN, in his capacity as the State-court-appointed receiver, filed AARs and thereafter a petition for adjustment ofeach partnership's partnership items under I.R.C. sec. 6228 for the 1997, 1998, and 1999 taxable years. R moved to dismiss the cases for lack ofjurisdiction on the ¹The following cases are consolidated herewith: Cambridge Partners II, L.P., Kenneth I. Nowak, State ofNew Jersey Appointed Recei

ree appointing a receiver that stemmed from the partner's guilty plea on three felony counts. KN, in his capacity as the State-court-appointed receiver, filed AARs and thereafter a petition for adjustment ofeach partnership's partnership items under I.R.C. sec. 6228 for the 1997, 1998, and 1999 taxable years. R moved to dismiss the cases for lack ofjurisdiction on the ¹The following cases are consolidated herewith: Cambridge Partners II, L.P., Kenneth I. Nowak, State ofNew Jersey Appointed Recei

ree appointing a receiver that stemmed from the partner's guilty plea on three felony counts. KN, in his capacity as the State-court-appointed receiver, filed AARs and thereafter a petition for adjustment ofeach partnership's partnership items under I.R.C. sec. 6228 for the 1997, 1998, and 1999 taxable years. R moved to dismiss the cases for lack ofjurisdiction on the ¹The following cases are consolidated herewith: Cambridge Partners II, L.P., Kenneth I. Nowak, State ofNew Jersey Appointed Recei

ree appointing a receiver that stemmed from the partner's guilty plea on three felony counts. KN, in his capacity as the State-court-appointed receiver, filed AARs and thereafter a petition for adjustment ofeach partnership's partnership items under I.R.C. sec. 6228 for the 1997, 1998, and 1999 taxable years. R moved to dismiss the cases for lack ofjurisdiction on the ¹The following cases are consolidated herewith: Cambridge Partners II, L.P., Kenneth I. Nowak, State ofNew Jersey Appointed Recei

by section 6228 (b) (2)-(B) . The partnership items of~.lth partner for the partnership, taxable year to which,- the' partners AA R .relates ar-e recharacterize'd as nlnpartnership items on th e beginning of the civil .=action . See sec . 6228 (b)(2)(A) . V. (cid:127), Redulations Applicable to the FiliJna . of a Partner AAR The Secretary has prescrib

The “period for assessing any tax” that is specifically referred to in section 6229(a) must, of 17Petitioner cites: (1) Sec.

(Unless otherwise indicated, section references are to the Internal Revenue Code in effect for the year in issue.) Respondent’s position is that actions by partners for refunds attributable to partnership items are barred except as provided in sections 6228(b) or 6230(c). Sec. 7422(h). Respondent asks - 3 - that all references to cla

ning of the period of limitations provided in this section”); (3) sec. 6230(d)(1) (“the period of limitation prescribed in section 6229 with respect to such partner for assessment of any tax attributable to such [partnership or affected] item”); (4) sec. 6228(a)(3)(C) (“the expiration of the period prescribed by section 6229 for making assessments of tax attributable to partnership items for such taxable year”); and (5) sec. 6234(g)(2) ("the period prescribed by section 6229 for assessing any ta

ing a proceeding for lack of jurisdiction) shall be held to be rendered upon the date that an order specifying the amount of the deficiency is entered in the records of the Tax Court or, in the case of a declaratory judgment proceeding under part IV of this subchapter, or under section 7428 or in the case of an action brought under section 6226 or section 6228(a), the date of the court's order entering the decision.