§ 301.6230(b)-1(a) In general. The request that a correction not be made under section 6230(b)(2) shall be in writing and shall—
§ 301.6230(b)-1(a)(1) State that it is a request that a correction not be made under section 6230(b);
§ 301.6230(b)-1(a)(2) Identify the partnership and the partner filing the request by name, address, and taxpayer identification number;
§ 301.6230(b)-1(a)(3) Be signed by the partner filing the request; and
§ 301.6230(b)-1(a)(4) Be filed with the Internal Revenue Service office that provided the notice of the correction of the error.
§ 301.6230(b)-1(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.