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In addition to the deficiency procedures described above,
section 6230(c)(5) provides in pertinent part:
SEC. 6230(c). Claims Arising Out of Erroneous
Computations, Etc.--
* * * * * * *
(5) Rules for seeking innocent spouse
relief.--
(A) In general.--The spouse of a partner
may file a claim for refund on the ground
that the Secretary failed to relieve the
spouse under section 6015 from a liability
that is attributable to an adjustment to a
partnership item (including any liability for
any penalties, additions to tax, or
additional amounts relating to such
adjustment).
(B) Time for filing claim.--Any claim
under subparagraph (A) shall be filed within
6 months after the day on which the Secretary
mails to the spouse the notice of
computational adjustment referred to in
subsection (a)(3)(A).
In sum, section 6230(c)(5)(A) and (B) provides that the spouse of
a partner may file a claim for relief from a tax liability
attributable to an adjustment to a partnership item within
6 months after the Commissioner has mailed to the spouse a notice
of computational adjustment. In connection with these
provisions, section 6230(c)(5)(C) provides that, if the
Commissioner disallows the spouse’s claim for relief under
section 6015, the spouse may bring a refund suit within the
period specified in section 6230(c)(3) (which in turn refers to
section 6532 relating to periods of limitations on refund suits).
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Last modified: November 10, 2007