{"data":{"id":"us/26-cfr-301.6230-b-1","jurisdiction":"us","citation":"26 CFR 301.6230(b)-1","heading":"(b)-1 Request that correction not be made.","body":"(a) In general. The request that a correction not be made under section 6230(b)(2) shall be in writing and shall—\n(1) State that it is a request that a correction not be made under section 6230(b);\n(2) Identify the partnership and the partner filing the request by name, address, and taxpayer identification number;\n(3) Be signed by the partner filing the request; and\n(4) Be filed with the Internal Revenue Service office that provided the notice of the correction of the error.\n(b) Effective date. This section is applicable to partnership taxable years beginning on or after October 4, 2001. For years beginning prior to October 4, 2001, see § 301.6230(b)-1T contained in 26 CFR part 1, revised April 1, 2001.","path":["Title 26—Internal Revenue","CHAPTER I—INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY","SUBCHAPTER F—PROCEDURE AND ADMINISTRATION","PART 301—PROCEDURE AND ADMINISTRATION","Assessment"],"source_url":"https://www.ecfr.gov/api/versioner/v1/full/2026-08-25/title-26.xml","current_through":"2026-08-25","vintage":"","retrieved_at":"2026-08-27T02:25:11Z","sha256":"b71f7a9f7640d58ba077d7194012199f070db89ac3e3466f37b13b1e82c344de","source_id":"us-cfr","stale":true,"prev":"us/26-cfr-301.6229-f-1","next":"us/26-cfr-301.6230-c-1"},"notice":"GroundRules: Original legal text. Not legal advice."}