### Question
What does administrative adjustment request mean?


### Answer
**Administrative adjustment request** has the following meaning in *26 U.S.C. § 240*:

> a request for an administrative adjustment of partnership items filed by the tax matters partner on behalf of the partnership under Code section 6227(b)

#### Citation:
  - *26 U.S.C. § 240*
  - Heading: **TITLE XXIV.-PARTNERSHIP ACTIONS**

