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either in a deficiency proceeding or in a refund suit. Section
6230(a)(3) and 6230(c)(5) is effective as if included in TEFRA as
originally enacted. See Taxpayer Relief Act of 1997, sec.
1237(d), 111 Stat. 1026.
Section 6230(a)(3)(A) provides in part:
SEC. 6230(a). Coordination With Deficiency
Proceedings.--
* * * * * * *
(3) Special rule in case of assertion by
partner’s spouse of innocent spouse relief.--
(A) Notwithstanding section 6404(b), if
the spouse of a partner asserts that section
6013(e) applies with respect to a liability
that is attributable to any adjustment to a
partnership item * * * then such spouse may
file with the Secretary within 60 days after
the notice of computational adjustment is
mailed to the spouse a request for abatement
of the assessment specified in such notice.
Upon receipt of such request, the Secretary
shall abate the assessment. Any reassessment
of the tax with respect to which an abatement
is made under this subparagraph shall be
subject to the deficiency procedures
prescribed by subchapter B. * * *
To summarize, section 6230(a)(3)(A) provides that, after the
Commissioner has issued to the spouse of a partner a notice of
computational adjustment following the completion of a
partnership-level proceeding, the Commissioner, upon the request
of the spouse, must abate the underlying assessment to permit the
spouse to assert a claim for relief from joint and several
liability pursuant to the deficiency procedures of subchapter B.
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Last modified: November 10, 2007