§6222 Partner’s Return Must Be Consistent with Partnership Return

Summary

Partners must report partnership items on their personal tax return the same way the partnership reported them. If a partner reports them differently and owes more tax, the IRS will assess and collect that tax as if it were a math or clerical error on the partner’s return. Section 6213(b)(2) does not apply to those assessments. If the partnership filed a return but the partner’s return might not match it, or if the partnership did not file, the partner can give the IRS a statement saying there is a difference. A partner is treated as having done this if they show the IRS their return matches a statement the partnership gave them and they elect to use this rule. A final decision against a partner in a case that did not include the partnership does not bind the partnership. Penalties for ignoring these rules are in part II of subchapter A of chapter 68.