--- kind: "section" citation: "26 U.S.C. § 6227" title: "26" title_heading: "Internal Revenue Code" number: "6227" heading: "Administrative adjustment request by partnership" release: "119-102" date: "2026-07-12" url: "https://uscodex.org/usc/26/6227" units: - "Subtitle F — Procedure and Administration" - "Chapter 63 — Assessment" - "Subchapter C — Treatment of Partnerships" - "Part II — Partnership Adjustments" --- # §6227. Administrative adjustment request by partnership - (a) **In general—** A [partnership](/usc/26/7701.md?p=a-2) may file a request for an administrative adjustment in the amount of one or more [partnership](/usc/26/7701.md?p=a-2)-[related](/usc/26/7701.md?p=a-51-I-vi) items for any [partnership](/usc/26/7701.md?p=a-2) [taxable year](/usc/26/7701.md?p=a-23). - (b) **Adjustment—** Any such adjustment under [subsection (a)](#a) shall be determined and taken into account for the [partnership](/usc/26/7701.md?p=a-2) [taxable year](/usc/26/7701.md?p=a-23) in which the administrative adjustment request is filed— - (1) by the [partnership](/usc/26/7701.md?p=a-2) under rules similar to the rules of [section 6225](/usc/26/6225.md) (other than paragraphs [(2)](#c-2), (7), and (9) of subsection (c) thereof) for the [partnership](/usc/26/7701.md?p=a-2) [taxable year](/usc/26/7701.md?p=a-23) in which the administrative adjustment request is filed, or - (2) by the [partnership](/usc/26/7701.md?p=a-2) and [partners](/usc/26/7701.md?p=a-2) under rules similar to the rules of [section 6226](/usc/26/6226.md) (determined without regard to the substitution described in subsection (c)(2)(C) thereof). In the case of an adjustment that would not result in an imputed [underpayment](/usc/26/6664.md?p=a), [paragraph (1)](#b-1) shall not apply and [paragraph (2)](#b-2) shall apply with appropriate adjustments. - (c) **Period of limitations—** A [partnership](/usc/26/7701.md?p=a-2) may not file such a request more than 3 years after the later of— - (1) the date on which the [partnership](/usc/26/7701.md?p=a-2) return for such year is filed, or - (2) the last day for filing the [partnership](/usc/26/7701.md?p=a-2) return for such year (determined without regard to extensions). In no event may a [partnership](/usc/26/7701.md?p=a-2) file such a request after a notice of an administrative proceeding with respect to the [taxable year](/usc/26/7701.md?p=a-23) is mailed under section 6231. - (d) **Coordination with adjustments related to foreign tax credits—** The [Secretary](/usc/26/7701.md?p=a-11-B) shall issue regulations or other guidance which provide for the proper coordination of this section and [section 905(c)](/usc/26/905.md?p=c). ## Source credit (Added Pub. L. 114–74, title XI, § 1101(c)(1), Nov. 2, 2015, 129 Stat. 631; amended Pub. L. 115–141, div. U, title II, §§ 201(c)(5), 206(f), (p)(2), (3), Mar. 23, 2018, 132 Stat. 1173, 1179, 1182.) ## Notes ### Editorial Notes ### Prior Provisions Prior sections 6227 to 6230 were repealed by Pub. L. 114–74, title XI, § 1101(a), (g), Nov. 2, 2015, 129 Stat. 625, 638, applicable to returns filed for partnership taxable years beginning after Dec. 31, 2017. Section 6227, added Pub. L. 97–248, title IV, § 402(a), Sept. 3, 1982, 96 Stat. 655; amended Pub. L. 105–34, title XII, §§ 1236(a), 1243(a), Aug. 5, 1997, 111 Stat. 1025, 1029; Pub. L. 107–147, title IV, § 417(19)(A), Mar. 9, 2002, 116 Stat. 56, related to administrative adjustment requests. Section 6228, added Pub. L. 97–248, title IV, § 402(a), Sept. 3, 1982, 96 Stat. 656; amended Pub. L. 97–448, title III, § 306(c)(1)(B), Jan. 12, 1983, 96 Stat. 2406; Pub. L. 102–572, title IX, § 902(b)(2), Oct. 29, 1992, 106 Stat. 4516; Pub. L. 107–147, title IV, § 417(19)(B), Mar. 9, 2002, 116 Stat. 56, related to judicial review where administrative adjustment request is not allowed in full. Section 6229, added Pub. L. 97–248, title IV, § 402(a), Sept. 3, 1982, 96 Stat. 659; amended Pub. L. 99–514, title XVIII, § 1875(d)(1), Oct. 22, 1986, 100 Stat. 2896; Pub. L. 100–647, title I, § 1018(o)(3), Nov. 10, 1988, 102 Stat. 3585; Pub. L. 105–34, title XII, §§ 1233(a)–(c), 1235(a), Aug. 5, 1997, 111 Stat. 1023, 1024; Pub. L. 107–147, title IV, § 416(d)(1)(B), Mar. 9, 2002, 116 Stat. 55; Pub. L. 111–147, title V, § 513(a)(2)(B), Mar. 18, 2010, 124 Stat. 112, related to period of limitations for making assessments. Section 6230, added Pub. L. 97–248, title IV, § 402(a), Sept. 3, 1982, 96 Stat. 660; amended Pub. L. 98–369, div. A, title VII, § 714(p)(2)(A), July 18, 1984, 98 Stat. 964; Pub. L. 99–514, title XVIII, § 1875(d)(2)(A), Oct. 22, 1986, 100 Stat. 2896; Pub. L. 100–647, title I, § 1018(o)(1), Nov. 10, 1988, 102 Stat. 3584; Pub. L. 102–572, title IX, § 902(b)(2), Oct. 29, 1992, 106 Stat. 4516; Pub. L. 105–34, title XII, §§ 1237(a)–(c)(1), 1238(b)(2)–(6), 1239(c)(1), Aug. 5, 1997, 111 Stat. 1025–1028; Pub. L. 105–206, title III, § 3201(e)(2), July 22, 1998, 112 Stat. 740; Pub. L. 110–172, § 11(a)(36), Dec. 29, 2007, 121 Stat. 2487, related to additional administrative provisions. ### Amendments 2018—Subsec. (a). Pub. L. 115–141, § 201(c)(5), substituted “partnership-related items” for “items of income, gain, loss, deduction, or credit of the partnership”. Subsec. (b). Pub. L. 115–141, § 206(p)(2), substituted “is filed” for “is made” in introductory provisions and in par. (1). Subsec. (b)(1). Pub. L. 115–141, § 206(p)(3), which directed substitution of “paragraphs (2), (7), and (9)” for “paragraphs (2), (6), and (7)”, was executed by making the substitution for “paragraphs (2), (6) and (7)” to reflect the probable intent of Congress. Subsec. (d). Pub. L. 115–141, § 206(f), added subsec. (d). ### Statutory Notes and Related Subsidiaries ### Effective Date of 2018 Amendment Amendment by Pub. L. 115–141 effective as if included in section 1101 of Pub. L. 114–74, see section 207 of Pub. L. 115–141, set out as a note under section 6031 of this title. ### Effective Date Section applicable to returns filed for partnership taxable years beginning after Dec. 31, 2017, with certain exceptions, see section 1101(g) of Pub. L. 114–74, set out as a note under section 6221 of this title.