---
kind: "section"
citation: "26 U.S.C. § 6232"
title: "26"
title_heading: "Internal Revenue Code"
number: "6232"
heading: "Assessment, collection, and payment"
release: "119-102"
date: "2026-07-12"
url: "https://uscodex.org/usc/26/6232"
units:
  - "Subtitle F — Procedure and Administration"
  - "Chapter 63 — Assessment"
  - "Subchapter C — Treatment of Partnerships"
  - "Part III — Procedure"
---

# §6232. Assessment, collection, and payment

- (a) **In general—** Any imputed [underpayment](/usc/26/6664.md?p=a) shall be assessed and collected in the same manner as if it were a tax imposed for the [adjustment year](/usc/26/7702.md?p=f-11-D) by subtitle A, except that—
  - (1) subchapter B of [chapter 63](/usc/26/chstF/ch63.md) shall not apply, and
  - (2) in the case of an administrative adjustment request to which [section 6227(b)(1)](/usc/26/6227.md?p=b-1) applies, the [underpayment](/usc/26/6664.md?p=a) shall be paid and may be assessed when the request is filed.
- (b) **Limitation on assessment—** Except as otherwise provided in this subtitle (other than subchapter B of this chapter), no assessment of an imputed [underpayment](/usc/26/6664.md?p=a) may be made (and no [levy](/usc/26/7701.md?p=a-21) or proceeding in any court for the collection of any amount resulting from such adjustment may be made, begun or prosecuted) before—
  - (1) the close of the 90th day after the day on which a notice of a final [partnership](/usc/26/7701.md?p=a-2) adjustment was mailed, and
  - (2) if a petition is filed under [section 6234](/usc/26/6234.md) with respect to such notice, the decision of the court has become final.

  The preceding sentence shall not apply in the case of a specified similar amount (as defined in [subsection (f)(2)](#f-2)).

- (c) **Premature action may be enjoined—** Notwithstanding [section 7421(a)](/usc/26/7421.md?p=a), any action which violates [subsection (b)](#b) may be enjoined in the proper court, [including](/usc/26/7701.md?p=c) the [Tax Court](/usc/26/7701.md?p=a-27). The [Tax Court](/usc/26/7701.md?p=a-27) shall have no jurisdiction to enjoin any action under this subsection unless a timely petition has been filed under [section 6234](/usc/26/6234.md) and then only in respect of the adjustments that are the subject of such petition.
- (d) **Exceptions to restrictions on adjustments—**
  - (1) **Adjustments arising out of math or clerical errors—**
    - (A) **In general—** If the [partnership](/usc/26/7701.md?p=a-2) is notified that, on account of a mathematical or clerical error appearing on the [partnership](/usc/26/7701.md?p=a-2) return, an adjustment to an item is required, rules similar to the rules of paragraphs [(1)](/usc/26/6213.md?p=b-1) and [(2)](/usc/26/6213.md?p=b-2) of section 6213(b) shall apply to such adjustment.
    - (B) **Special rule—** If a [partnership](/usc/26/7701.md?p=a-2) is a [partner](/usc/26/7701.md?p=a-2) in another [partnership](/usc/26/7701.md?p=a-2), any adjustment on account of such [partnership](/usc/26/7701.md?p=a-2)’s failure to comply with the requirements of [section 6222(a)](/usc/26/6222.md?p=a) with respect to its interest in such other [partnership](/usc/26/7701.md?p=a-2) shall be treated as an adjustment referred to in [subparagraph (A)](#d-1-A), except that [paragraph (2)](/usc/26/6213.md?p=b-2) of section 6213(b) shall not apply to such adjustment.
  - (2) **Partnership may waive restrictions—** The [partnership](/usc/26/7701.md?p=a-2) may at any time (whether or not any notice of [partnership](/usc/26/7701.md?p=a-2) adjustment has been issued), by a signed notice in writing filed with the [Secretary](/usc/26/7701.md?p=a-11-B), waive the restrictions provided in [subsection (b)](#b) on the making of any [partnership](/usc/26/7701.md?p=a-2) adjustment.
- (e) **Limit where no proceeding begun—** If no proceeding under [section 6234](/usc/26/6234.md) is begun with respect to any notice of a final [partnership](/usc/26/7701.md?p=a-2) adjustment during the 90-day period described in [subsection (b)](#b), the amount for which the [partnership](/usc/26/7701.md?p=a-2) is liable under [section 6225](/usc/26/6225.md) shall not exceed the amount determined in accordance with such notice.
- (f) **Failure to pay imputed underpayment—**
  - (1) **In general—** If any amount of any imputed [underpayment](/usc/26/6664.md?p=a) to which [section 6225](/usc/26/6225.md) applies or any specified similar amount (or any interest or penalties with respect to any such amount) has not been paid by the date which is 10 days after the date on which the [Secretary](/usc/26/7701.md?p=a-11-B) provides notice and demand for such payment—
    - (A) [section 6621(a)(2)(B)](/usc/26/6621.md?p=a-2-B) shall be applied by substituting “5 percentage points” for “3 percentage points” with respect to such amount, and
    - (B) the [Secretary](/usc/26/7701.md?p=a-11-B) may assess upon each [partner](/usc/26/7701.md?p=a-2) of the [partnership](/usc/26/7701.md?p=a-2) (determined as of the close of the [adjustment year](/usc/26/7702.md?p=f-11-D) or, if the [partnership](/usc/26/7701.md?p=a-2) has ceased to exist as of such time, the former [partners](/usc/26/7701.md?p=a-2) of the [partnership](/usc/26/7701.md?p=a-2) as determined for purposes of [section 6241(7)](/usc/26/6241.md?p=7)) a tax equal to such [partner](/usc/26/7701.md?p=a-2)’s proportionate share of such amount ([including](/usc/26/7701.md?p=c) any such interest or penalties, determined after application of [subparagraph (A)](#f-1-A)).
  - (2) **Specified similar amount—** For purposes of this subsection, the term “specified similar amount” means—
    - (A) the amount described in [subclause (II)](/usc/26/6226.md?p=b-4-A-ii-II) of section 6226(b)(4)(A)(ii) ([including](/usc/26/7701.md?p=c) any failure to satisfy the requirement of subclause (I) of such section which is treated as a failure to pay such amount under [section 6651(i)](/usc/26/6651.md?p=i)), and
    - (B) any amount assessed under [paragraph (1)(B)](#f-1-B) upon a [partner](/usc/26/7701.md?p=a-2) which is a [partnership](/usc/26/7701.md?p=a-2).
  - (3) **Proportionate share—** For purposes of [paragraph (1)](#f-1), a [partner](/usc/26/7701.md?p=a-2)’s proportionate share is such percentage as the [Secretary](/usc/26/7701.md?p=a-11-B) may determine on the basis of such [partner](/usc/26/7701.md?p=a-2)’s distributive share. The [Secretary](/usc/26/7701.md?p=a-11-B) shall make determinations under the preceding sentence such that the aggregate proportionate shares so determined total 100 percent.
  - (4) **Coordination with partnership liability—** The liability of the [partnership](/usc/26/7701.md?p=a-2) for any amount with respect to which a [partner](/usc/26/7701.md?p=a-2) is made liable under [paragraph (1)](#f-1) shall be reduced upon payment by the [partner](/usc/26/7701.md?p=a-2) of such amount. [Paragraph (1)(B)](#f-1-B) shall not apply with respect to any amount after the date on which such amount is paid by the [partnership](/usc/26/7701.md?p=a-2).
  - (5) **S corporations—** For purposes of this subsection, an S [corporation](/usc/26/7701.md?p=a-3) and its [shareholders](/usc/26/7701.md?p=a-8) shall be treated in the same manner as a [partnership](/usc/26/7701.md?p=a-2) and its [partners](/usc/26/7701.md?p=a-2).
  - (6) **Rules related to assessment and collection—**
    - (A) **Deficiency procedures not applicable—** Subchapter B shall not apply to any assessment or collection under this paragraph.
    - (B) **Limitation on assessment—** Except as otherwise provided in this subtitle, no assessment may be made (or proceeding in court begun without assessment) with respect to any [partner](/usc/26/7701.md?p=a-2) with respect to an amount under [paragraph (1)](#f-1) after the date which is 2 years after the date on which the [Secretary](/usc/26/7701.md?p=a-11-B) provides the notice and demand referred to in [paragraph (1)](#f-1) with respect to such amount.

## Source credit

(Added Pub. L. 114–74, title XI, § 1101(c)(1), Nov. 2, 2015, 129 Stat. 632; amended Pub. L. 115–141, div. U, title II, §§ 205(a), 206(g), (p)(4)–(6), Mar. 23, 2018, 132 Stat. 1177, 1179, 1182.)

## Notes

### Editorial Notes

### Prior Provisions

A prior section 6232, added Pub. L. 97–248, title IV, § 402(a), Sept. 3, 1982, 96 Stat. 666, related to extension of subchapter provisions, respecting tax treatment of partnership items, to windfall profit tax, prior to repeal by Pub. L. 100–418, title I, § 1941(b)(1), Aug. 23, 1988, 102 Stat. 1323.

### Amendments

2018—Subsec. (a). Pub. L. 115–141, § 206(g)(1), substituted “except that—” for “except that in the case of an administrative adjustment request to which section 6227(b)(1) applies, the underpayment shall be paid when the request is filed.” and added pars. (1) and (2).

Subsec. (b). Pub. L. 115–141, § 206(p)(4), substituted “this subtitle (other than subchapter B of this chapter)” for “this chapter” in introductory provisions.

Pub. L. 115–141, § 206(g)(2), substituted “assessment of an imputed underpayment” for “assessment of a deficiency” in introductory provisions and inserted concluding provisions.

Subsec. (d)(1)(A). Pub. L. 115–141, § 206(p)(5), substituted “an item” for “a item”.

Subsec. (e). Pub. L. 115–141, § 206(p)(6), struck out “thereof” after “subsection (b)”.

Subsec. (f). Pub. L. 115–141, § 205(a), added subsec. (f).

### 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.