26 CFR § 301.6230(b)-1

26 CFR · Internal Revenue

§ 301.6230(b)-1 — Request that correction not be made.

TitleTitle 26: Internal Revenue PartPart 301: Procedure and Administration

SourceeCFR (current through Mar 20, 2026)

This text of 26 C.F.R. § 301.6230(b)-1 (Request that correction not be made.) is published on Counsel Stack Legal Research, covering United States primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

26 C.F.R. § 301.6230(b)-1 (2026).

Text

§ 301.6230(b)-1 Request that correction not be made.

(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

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§ 301.6230(b)-1 Request that correction not be made.

(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]