96 STAT. 660
PUBLIC LAW 97-248—SEPT. 3, 1982
partner, the running of the period specified in subsection (a) (as modified by other provisions of this section) shall be suspended— "(1) for the period during which an action may be brought under section 6226 (and, if an action with respect to such administrative adjustment is brought during such period, until the decision of the court in such action becomes final), and "(2) for 1 year thereafter. "(e) UNIDENTIFIED PARTNER.—If—
"(1) the name, address, and taxpayer identification number of a partner are not furnished on the partnership return for a partnership taxable year, and "(2)(A) the Secretary, before the expiration of the period otherwise provided under this section with respect to such partner, mails to the tax matters partner the notice specified in paragraph (2) of section 6223(a) with respect to such taxable year, or "(B) the partner has failed to comply with subsection (b) of section 6222 (relating to notification of inconsistent treatment) with respect to any partnership item for such taxable year, the period for assessing any tax imposed by subtitle A which is attributable to any partnership item (or affected item) for such taxable year shall not expire with respect to such partner before the date which is 1 year after the date on which the name, address, and taxpayer identification number of such partner are furnished to the Secretary. "(f) ITEMS BECOMING NONPARTNERSHIP ITEMS.—If, before the expiration of the period otherwise provided in this section for assessing any tax imposed by subtitle A with respect to the partnership items of a partner for the partnership taxable year, such items become nonpartnership items by reason of 1 or more of the events described in subsection (b) of section 6231, the period for assessing any tax imposed by subtitle A which is attributable to such items (or any item affected by such items) shall not expire before the date which is 1 year after the date on which the items become nonpartnership items. 26 USC 6230.
"SEC. 6230. ADDITIONAL ADMINISTRATIVE PROVISIONS. "(a) NORMAL DEFICIENCY PROCEEDINGS DO NOT APPLY TO COMPUTATIONAL ADJUSTMENTS.—Subchapter B of this chapter shall not
apply to the assessment or collection of any adjustment.
computational
"(b) MATHEMATICAL AND CLERICAL ERRORS APPEARING ON PARTNERSHIP RETURN.—
"(1) IN GENERAL.—Section 6225 shall not apply to any adjustment necessary to correct a mathematical or clerical error (as defined in section 6213(g)(2)) appearing on the partnership return. "(2) EXCEPTION.—Paragraph (1) shall not apply to a partner if, within 60 days after the day on which notice of the correction of the error is mailed to the partner, such partner files with the Secretary a request that the correction not be made. "(c) CLAIMS ARISING OUT OF ERRONEOUS COMPUTATIONS, ETC.—
"(1) IN GENERAL.—A partner may file a claim for refund on the grounds that— "(A) the Secretary erroneously computed any computational adjustment necessary—
�
