Further notices restricted Clause Samples

Further notices restricted. If the Secretary mails a notice of a partner- ship adjustment to any partnership for any partnership taxable year and the partnership files a petition under section 6247 with respect to such notice, in the absence of a showing of fraud, malfeasance, or misrepresentation of a material fact, the Secretary shall not mail an- other such notice to such partnership with re- spect to such taxable year.