§6231 Notice of Proceedings and Adjustment

Summary

The IRS must send the partnership and its partnership representative three kinds of notices: when it starts an administrative review of partnership-related items, when it proposes changes, and when it makes final changes. These rules also apply to an administrative adjustment request filed under section 6227. A final notice is valid if mailed to the last known address of the partnership or its representative, even if the partnership has ended. A proposed-change notice must be mailed no later than the date set by section 6235. A final-change notice generally cannot be mailed earlier than 270 days after the proposed notice unless the partnership agrees to waive that wait. For the time limits on making adjustments, see section 6235. If the partnership files a petition under section 6234 after a final notice, the IRS generally may not send another final notice for that year unless there is fraud, malfeasance, or a material misrepresentation. With the partnership’s consent, the IRS may cancel a mailed notice; a cancelled notice is treated as if it was never mailed, and the taxpayer cannot start a proceeding under section 6234 about it.