### Question
How does ASSESSMENT define reviewed year?


### Answer
Under *26 U.S.C. § 6225*, **reviewed year** is defined as:

> the partnership taxable year to which the item being adjusted relates

#### Citation:
  - *26 U.S.C. § 6225*
  - Heading: **Subtitle F-Procedure and Administration > CHAPTER 63-ASSESSMENT > Subchapter C-Treatment of Partnerships > PART II-PARTNERSHIP ADJUSTMENTS**

